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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

HM Revenue & Customs
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Energy-saving materials: walkways and ladders

From April 2002, insulation materials under the Government’s Warm Front Scheme moved over to comply with the new requirements of the Building Regulations 2002, Regulation L. It is now usual practice to install 270mm of loft insulation.

The insulation is cross-laid (for technical reasons). This means that, in older houses, the rafters are no longer visible, so walkways are installed for safety reasons.

Walkways, walkboards and ladders that are permanently fixed as part of the installation of roof insulation can be charged at the reduced rate of VAT. However, if such items are not permanently fixed or are fitted independently of the installation of energy-saving materials, the reduced rate does not apply.