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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

Energy-saving materials: swimming pools

The reduced rate applies to the supply and installation of energy-saving materials in residential accommodation. Hence the reduced rate will apply if energy-saving materials such as solar panels, are installed:

  • to serve an indoor swimming pool situated in residential accommodation; or
  • primarily to serve residential accommodation, but also to serve an outdoor swimming pool.

The reduced rate does not apply if the energy-saving materials are installed exclusively to serve an indoor or outdoor swimming pool.