Following the Court of Justice of the European Union (CJEU) decision on 4 June 20151 (as reported in our June newsletter), that the UK’s application of the reduced rate breaches EU law HMRC has published Revenue & Customs Brief 13/2015.
The Brief explains that the Government is currently considering the implications of the CJEU’s decision and that no legislative changes will be made before the Finance Act 2016. Until then, suppliers of relevant energy-saving materials should continue to apply the reduced rate. Any changes will not have retrospective effect.
A copy of Revenue & Customs Brief 13/2015 is available to read here.