VENSAV3010 - Energy-saving materials: introduction

The installation of energy-saving materials in certain circumstances qualifies for the reduced rate under Group 2 of Schedule 7A to the VATA 1994. Certain key terms that appear in inverted commas are explained later on in this guidance.

Up until 30 September 2019, the scope of the relief is set out in items 1 and 2 of Group 2 and applied to the services of installation and the supply and installation (as a single supply) in “residential accommodation” of certain specified materials listed in legal notes 1(a) to 1(k).

These were:

(a) insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;

(b) draught stripping for windows and doors;

(c) central heating system controls (including thermostatic radiator valves);

(d) hot water system controls;

(e) solar panels;

(f) wind turbines

(g) water turbines

(h) ground source heat pumps;

(i) air source heat pumps;

(j) micro combined heat and power units; and

(k) boilers designed to be fuelled solely by wood, straw or similar vegetal matter.

These are explained below in VENSAV3040 to VENSAV3090.