VENSAV3230 - Energy-saving materials: separate supplies
Outcome 3: a multiply supply, where two or more items are distinct and independent
Example: the installation of draft stripping for windows and the installation of bookshelves. Since the elements of these supplies are not interdependent or connected, there are two separate supplies: the installation of draft stripping, which qualifies for the reduced rate subject to the 60% test for supplies made in Great Britain between 1 October 2019 to 31 March 2022 (and in Northern Ireland for supplies made from 1 October 2019 onwards) or at the zero rate for supplies made in Great Britain between 1 April 2022 to 31 and the installation of bookshelves, which is standard rated.