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<p>We will set out full details of future arrangements in due course. As we set out
in the Government's Command Paper, for some arrangements we will provide time for
businesses and operators to prepare - as on parcels, where the arrangements will be
in place from October 2024. Others will be phased, as we have set out for the agrifood
retail green lane. And some can be taken forward straight away, as with legislation
to ensure that Northern Ireland will be able to apply zero rates of VAT to the installation
of energy-saving materials.</p>
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