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.