The supply and fitting of energy savings materials in residential accommodation attracts a reduced rate of VAT. What does it apply to? What are the qualifying conditions? What case law is there on this topic?

A note for subscribers.

A reduced rate of VAT applies to the supply and installation of energy savings materials.

The goods and services are as listed in Groups 2 and 3 of Schedule 7A VATA 1994.

  • Group 2 covers Energy-saving materials 
  • Group 3 covers Grant-funded installation of heating equipment or security goods or connection of gas supply

This note works through the VAT legislation and adds observations and case law.

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