HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
12 December 2022, see all updates
  1. Contents

VENSAV3000 - Energy-saving materials: contents

  1. VENSAV3010
    Introduction
  2. VENSAV3020
    New rules with effect from 1 October 2019
  3. VENSAV3030
    Summary of changes
  4. VENSAV3040
    Insulation
  5. VENSAV3050
    Controls for central heating and hot water systems
  6. VENSAV3060
    Solar panels
  7. VENSAV3070
    Wind turbines and water turbines
  8. VENSAV3080
    Ground source heat pumps and air source heat pumps
  9. VENSAV3090
    Micro combined heat and power units and wood-fuelled boilers
  10. VENSAV3100
    Meaning of residential accommodation
  11. VENSAV3110
    Meaning of a qualifying person
  12. VENSAV3120
    Meaning of relevant housing association
  13. VENSAV3130
    Meaning of relevant residential purpose
  14. VENSAV3140
    Determining whether the customer is a qualifying person, relevant housing association or the building is used solely for a relevant residential purpose
  15. VENSAV3150
    Meaning of the “open market value of the supply of the materials” and the “cost of the total supply”
  16. VENSAV3160
    Examples of how the 60% test works
  17. VENSAV3170
    Accounting for VAT when the 60% threshold has been exceeded
  18. VENSAV3180
    Materials purchased in bulk
  19. VENSAV3190
    When the new rules take effect and transitional issues
  20. VENSAV3200
    Energy-saving materials supplied with other works
  21. VENSAV3210
    Single supplies of energy-saving materials
  22. VENSAV3220
    Single zero-rated and standard-rated supplies
  23. VENSAV3230
    Separate supplies
  24. VENSAV3240
    Carving out energy-saving materials from a single supply
  25. VENSAV3250
    Construction of new dwellings
  26. VENSAV3260
    Interaction between energy-saving materials supplied with other works and the 60% test
  27. VENSAV3270
    Replacement conservatory roofs
  28. VENSAV3280
    Replacement walls in prefabricated reinforced concrete (PRC) houses
  29. VENSAV3290
    Meaning of ‘installation’
  30. VENSAV3300
    Walkways and ladders
  31. VENSAV3310
    Swimming pools
  32. VENSAV3320
    Apportionment of energy-saving materials serving buildings used for both qualifying and non-qualifying purposes
  33. VENSAV3330
    More than one job at the same premises
  34. VENSAV3340
    Subcontractors