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<p>The changes to the VAT rules for energy-saving materials are expected to affect
a relatively small number of installations. It is therefore anticipated that there
will be a negligible impact on the environment.</p><p> </p><p>Around 1,500 future
installations of solar panels, energy-saving boilers and wind turbines are expected
to be affected annually, plus some other smaller scale items. This represents less
than 5% of the value of all installations currently eligible for the reduced rate.
The changes are expected to have a negligible impact on the Exchequer.</p><p> </p><p>A
Tax Information and Impact Note was published by HMRC on GOV.UK on 10 July 2019.</p>
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