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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

• From: HM Revenue & Customs
• Published: 11 April 2016
• Updated: 7 August 2018, see all updates

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1. Contents
2. VENSAV3000

Energy-saving materials: contents

1. VENSAV3050

   Introduction
2. VENSAV3070

   Energy-saving materials supplied with other works
3. VENSAV3080

   Meaning of ‘installation’
4. VENSAV3100

   Residential accommodation
5. VENSAV3150

   Walkways and ladders
6. VENSAV3200

   Swimming pools
7. VENSAV3250

   Apportionment of energy saving materials serving buildings used for both qualifying and non-qualifying purposes

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