Updates: VAT Energy-Saving Materials and Grant-Funded Heating Supplies
2023
2022
Energy-saving materials: More than one job at the same premises
Textual amendments in example 1 to reflect the dates of legislative changes.
removed this wording "with effect from 1 October 2019, wind turbines no longer qualify as energy-saving materials". The position relating to wind and water turbines is explained in VENSAV3070.
Energy-saving materials: replacement conservatory roofs
Text updated to reflect onging litigation in Greenspace
Title expanded to include dates of applicability to supplies made in GB and NI
Energy-saving materials: separate supplies
Text amended to reflect legislative changes applicable from 1 April 2022
Energy-saving materials: single zero-rated and standard-rated supplies
minor textual amendments to clarify VAT treatment of thermally insulated conservatory roofs
Energy-saving materials: single supplies of energy-saving materials
Changes to the body of the text to reflect the temporary rules applicable from 1 April 2022
Energy-saving materials: examples of how the 60% test works
An example has been taken from VENSAV3150 and forms example 1 in this manual page. Examples 1, 2 1n 3 in former version of this manual page now become 2, 3 and 4 respectively.
Last 3 paras now moved to the first example provided in VENSAV3150
Energy-saving materials: Evidence to support that a social condition is satisfied
Change of title from the previous one which was "determining whether the customer is a qualifying person, relevant housing association or the building is used solely for a relevant residential purpose"
New title which replaces the previous 'meaning of relevant residential purpose'. No changes to the body of the text
New title changed from 'meaning of a relevant housing association'
Change of title and meaning of a qualifying person now in new manual page VENSAV3115.
Energy-saving materials: micro combined heat and power units and wood-fuelled boilers
Minor textual amendment, 'Relief' replaces 'reduced rate'.
Energy-saving materials: insulation
Amended to take account of Revenue Customs Brief 9/18
History of the reduced rate: Scope of the relief restricted in 2019 (overview)
minor textual amendment
History of the reduced rate: Further extension of relief in 2002
Minor textual amendment
History of the reduced rate: Change to the Reduced Rate Schedule in 2001
Minor textual amendment
History of the reduced rate: Further extension of relief in 2002
Minor textual amendment
History of the reduced rate: Change to the Reduced Rate Schedule in 2001
minor textual amendment
minor textual changes and reference and link to VENSAV4500 provided
History of the reduced rate: Extension of relief in 2000
Updated to reflect and include legislative changes introduced with effect from1 April 2022
History of the reduced rate: Introduction of the relief in 1998
Miner textual revisions
This page has been reviewed by the VAT Reliefs Team to reflect the legislative changes introduced by the Value Added Tax (Installation of Energy Saving Materials) Order 2022. Other minor changes to the text have been made
2021
Grant-funded installations: grant funding
Amendments made for Brexit for Patrick Wilson
History of the reduced rate: Scope of relief restricted in 2013
Amendments made for Brexit for Patrick Wilson
Amendments made for Brexit for Patrick Wilson
2019
Energy-saving materials: contents
update
History of the reduced rate: contents
update
Energy-saving materials: construction of new dwellings
Update
Energy-saving materials: energy-saving materials supplied with other works
Update
Update
Energy-saving materials: meaning of residential accommodation
Update
Energy-saving materials: ground source heat pumps and air source heat pumps
Update
Energy-saving materials: wind turbines and water turbines
Update
Energy-saving materials: controls for central heating and hot water systems
Update