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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

Grant-funded installations: what is the Warm Front Scheme?

The Warm Front Scheme replaced the Home Energy Efficiency Scheme and is a Government-funded scheme aimed to improve the energy efficiency of housing occupied by low-income households. The scheme is now run by the Department of Energy and Climate Change (DECC) in England, and is one of the Government’s programmes specifically directed at improving energy efficiency.

Under the Warm Front scheme, the homes of qualifying persons are inspected to establish the potential need for relevant installations.

There are separate energy efficiency schemes in Scotland, Wales and Northern Ireland, run by the devolved governments. Although there may be subtle differences between the schemes, the reduced rate applies equally, in principle, across the United Kingdom.