VENSAV3030 - Energy-saving materials: summary of changes

The following table provides a simplified overview of the rules for energy-saving materials (ESMs) up to 30 September 2019 for Great Britain and Northern Ireland.  

 

1. Installation of ESMs (excluding the materials) in residential accommodation	Reduced rated
2. Installation of ESMs (including the materials) in residential accommodation	Reduced rated

 

The following table provides a simplified overview of the rules for ESMs, applying from 1 October 2019 until 31 March 2022 in Great Britain and which remained applicable in Northern Ireland until 30 April 2023. 

 

1. Installation of ESMs (excluding the materials) in residential accommodation	Reduced rated
2. Installation of ESMs (including the materials) in residential accommodation where the cost to the installer of purchasing the materials (excluding VAT) is 60% or less of the total amount charged (excluding VAT) by the installer to their customer	Reduced rated
3. Installation of ESMs (including the materials) to a qualifying person, to a relevant housing association or in a building used solely for relevant residential purposes	Reduced rated
4. Installation of ESMs (including materials) which does not fall in 3 above, and where the 60% threshold is exceeded	Apportionment between standard rated materials and reduced rated labour
5. Installation of wind and water turbines	Standard rated