{"id":4079,"date":"2022-03-25T00:00:00","date_gmt":"2022-03-25T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/spring-statement-2022-changes-to-the-vat-treatment-of-energy-saving-materials-installation-in-great-britain\/"},"modified":"2023-09-25T18:56:45","modified_gmt":"2023-09-25T17:56:45","slug":"declaration-de-printemps-2022-modification-du-regime-de-tva-applicable-a-linstallation-de-materiels-deconomie-denergie-en-grande-bretagne","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/spring-statement-2022-changes-to-the-vat-treatment-of-energy-saving-materials-installation-in-great-britain\/","title":{"rendered":"D\u00e9claration de printemps 2022 : modification du traitement de la TVA pour l'installation de \"mat\u00e9riaux permettant d'\u00e9conomiser l'\u00e9nergie\" en Grande-Bretagne"},"content":{"rendered":"<p>\u00c0 partir du 1er avril 2022, une TVA \u00e0 taux z\u00e9ro temporaire sera mise en place pour l'installation de mat\u00e9riaux d'\u00e9conomie d'\u00e9nergie (MEE) dans les logements r\u00e9sidentiels en Grande-Bretagne. La mesure sera disponible pendant 5 ans et reviendra ensuite au taux r\u00e9duit de TVA 5%.<\/p>\n<p>En outre, il a \u00e9t\u00e9 introduit un renversement permanent des changements de 2019, requis \u00e0 la suite de la proc\u00e9dure d'infraction avec la Commission europ\u00e9enne, afin d'inclure les \u00e9oliennes et les turbines hydrauliques dans la liste des MSE et de supprimer certaines conditions :<\/p>\n<ul>\n<li>Les conditions de politique sociale (fournitures aux personnes \u00e2g\u00e9es de 60 ans ou plus ou b\u00e9n\u00e9ficiant de certaines prestations, aux associations de logement ou aux installations dans des logements utilis\u00e9s uniquement \u00e0 des fins r\u00e9sidentielles) ; et<\/li>\n<li>Le test 60% (lorsque le co\u00fbt de la MES ne d\u00e9passe pas 60% de la valeur totale de la fourniture).<\/li>\n<\/ul>\n<p>L'initiative a \u00e9t\u00e9 introduite pour encourager l'adoption des MSE conform\u00e9ment aux objectifs du gouvernement en mati\u00e8re d'\u00e9missions nettes z\u00e9ro et pour aider les entreprises et les m\u00e9nages \u00e0 faire face \u00e0 la hausse des co\u00fbts de l'\u00e9nergie.<\/p>\n<p>Matteo Zaccagni<\/p>\n<p>Photo par\u00a0<a href=\"https:\/\/unsplash.com\/@nickkane?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Nick Kane<\/a>\u00a0sur\u00a0<a href=\"https:\/\/unsplash.com\/s\/photos\/uk-government?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Unsplash<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>From 1 April 2022, a temporary zero-rate VAT will be introduced for the installation of Energy Saving Materials (ESM) in residential accommodation in Great Britain. The measure will be available for 5 years and will then revert to the 5% reduced rate of VAT. In addition, it was introduced a permanent reversal of the 2019 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4079","post","type-post","status-publish","format-standard","hentry","category-general-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spring Statement 2022: Changes to the VAT treatment of \u201cEnergy Saving Materials\u201d installation in Great Britain - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/declaration-de-printemps-2022-modification-du-regime-de-tva-applicable-a-linstallation-de-materiels-deconomie-denergie-en-grande-bretagne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spring Statement 2022: Changes to the VAT treatment of \u201cEnergy Saving Materials\u201d installation in Great Britain - WellTax\" \/>\n<meta property=\"og:description\" content=\"From 1 April 2022, a temporary zero-rate VAT will be introduced for the installation of Energy Saving Materials (ESM) in residential accommodation in Great Britain. The measure will be available for 5 years and will then revert to the 5% reduced rate of VAT. 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