VENSAV3110 - Energy-saving materials: Social policy conditions applying to Great Britain between 1 October 2019 and 31 March 2022 and to Northern Ireland from 1 October 2019

The installation of energy saving materials in residential accommodation is reduced rated when any one of the social policy conditions is met: VENSAV3115 to VENSAV3130

If there are two or more people living in a dwelling, and one person is a qualifying person and the other residents are not, the reduced rate will apply if the supply is to the qualifying person. In practice, for a supply to be to a qualifying person, that person will have to be responsible for ordering and paying for the work to be done.