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Liability ― energy-saving materials

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Liability ― energy-saving materials

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note provides information about the VAT treatment of energy-saving materials.

For in-depth commentary on the legislation and case law relating to the VAT treatment of energy-saving materials, see De Voil Indirect Tax Service V4.294.

For information about the VAT treatment of grant-funded supplies to qualifying persons, see the Land and buildings ― building work ― extensions, improvements, maintenance and repairs guidance note.

What are energy-saving materials?

Providing the conditions that are explained later in this guidance note are met, the zero rate of VAT applies to the services of installing any of the following energy-saving materials in a relevant structure and to the supply of the energy-saving materials by the supplier that installs them:

  1. •

    insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings

  2. •

    draught stripping for windows and doors

  3. •

    central heating system controls, including thermostatic radiator valves

  4. •

    hot water system controls

  5. •

    solar panels

  6. •

    wind turbines

  7. •

    water turbines

  8. •

    ground source heat pumps

  9. •

    air source heat pumps

  10. •

    (from

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  • 31 Jan 2024 13:00

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