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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

Scope of VENSAV

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

  • supplies and installation of energy-saving materials (ESMs), 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.