VENSAV3140 - Energy-saving materials: Evidence to support that a social condition is satisfied

In most cases, it should be evident from the customer’s details whether it is a housing association or whether the building is used solely for a relevant residential purpose. However, it may not always be clear whether the customer is a qualifying person. HMRC does not prescribe the type of evidence that an installer needs to obtain in such a case as customers may provide different types of evidence. The requirement will be that the installer is able to demonstrate that the customer is a qualifying person. For example, evidence might include a copy of the customer’s pension or benefit statement, a copy of a birth certificate or passport or anything else that clearly demonstrates that the customer is a qualifying person.