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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

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HM Revenue & Customs
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Energy-saving materials: residential accommodation

The reduced rate applies to installations of energy-saving materials in residential accommodation. The meaning of residential accommodation is contained in the VAT Act 1994, Schedule 7A, Group 2, Legal Note 2 and 3. Further information on these terms can be found in VAT Construction guidance VCONST