VENSAV3180 - Energy-saving materials: materials purchased in bulk

Installers often buy materials in bulk and in separate batches and so consideration needs to be given to how the cost of these materials is valued for the purposes of the 60% test. Where the installer tracks the items from purchase to installation, this should be used as the basis for determining the cost of the materials. Otherwise, HMRC will accept any fair and reasonable assessment of the cost of materials used for an installation. Evidence of the cost of materials, in the form of normal business records, should also be retained by the business.