VENSAV3330 - Energy-saving materials: more than one job at the same premises

Where more than one job is undertaken at the same premises, the VAT liability will depend on the circumstances. 

Example 1: a business carries out a combined installation (in residential accommodation) of solar panels and a battery to store the power generated by those solar panels as part of the same contract. This falls to be a single supply of an installation of solar panels (with ancillary battery) which qualifies for the relief.  

Example 2: a business enters into a contract to install solar panels in residential accommodation.  After this installation has been completed, the business enters into a separate contract to install a replacement inverter (which transforms direct current (DC) electricity generated from the solar panels into alternating current (AC) for mains appliances). In this scenario, there are two separate supplies: the installation of solar panels which is eligible for relief and the installation of an inverter which is standard rated when supplied alone (inverters are not qualifying energy-saving materials).