VENSAV3140 - evidence to support that a social condition is satisfied

In most cases, it would have been evident from the customer’s details whether the building was part of a housing association or whether it was being used solely for a relevant residential purpose.

However, it may not always have been clear whether the customer was a qualifying person. HMRC did not prescribe the type of evidence that an installer needed to obtain in such a case as customers might have provided different types of evidence. The requirement was for the installer to demonstrate that the customer was a qualifying person. For example, evidence might have included a copy of the customer’s pension or benefit statement, a copy of a birth certificate or passport or anything else that clearly demonstrated that the customer was a qualifying person.