VENSAV3270 - Energy-saving materials: replacement conservatory roofs

The replacement of a conservatory roof with elements of insulation normally falls to be a single supply of a replacement roof and is therefore standard rated. This was considered by the Upper Tribunal in Wetheralds [2018] UKUT 173 (TCC). In this case, it was argued that the elements of insulation were sufficient for the works in their entirety to qualify as installations of energy-saving materials and therefore should be reduced rated. The Upper Tribunal agreed with HMRC that the supplies were not just of insulation for conservatory roofs, but of the replacement of old conservatory roofs with new thermally efficient roofs. It therefore found that these supplies did not qualify as installations of energy-saving materials and were standard rated.

Greenspace UK Ltd is another case involving work carried out on conservatory roofs in residential accommodation. Both the First-tier Tribunal and Upper Tribunal have ruled that the work goes beyond the installation of insulation for roofs and is therefore standard rated. Greenspace UK Ltd has appealed those decisions and the case is due to be heard by the Court of Appeal in early 2023.

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