EU VAT Rates: European comparative analysis appraising VAT impacts upon sustainable retrofitting in construction

An analysis of VAT differentials across the EU where this may, by providing fiscal policy incentives/disincentives, have impacts in construction on the embodied CO2 and energy use. The criteria used are between retrofitting and new build construction typologies, along with energy use in construction or occupancy. The content in this analysis is presented over three spreadsheet tabs, concluding with charts illustrating a range of impacts. Research output created to illustrate and substantiate a presentation for the NET_LEARNING 'subscription' programme.