HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

VENSAV1000 - Scope of VENSAV

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

VENSAV gives guidance to HMRC assurance officers on the VAT treatment of

  • supplies and installation of energy-saving materials , and
  • grant-funded supplies of heating appliances and their installation, and
  • grant-funded installing, maintaining and repairing of central heating systems.

It should be read in conjunction with Notice 708/6 Energy-saving materials.