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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

From
HM Revenue & Customs
Updated
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Grant-funded installations: qualifying persons

A qualifying person is a person who receives grant funding for the relevant installation and:

  • is aged 60 or over; or 
  • is in receipt of one or more of the specific benefits listed in VAT Act 1994, Schedule 7A, Group 3, Legal note 6(2) to 6(3).

This is covered by VAT Act 1994, Schedule 7A, Group 3, Legal note 6(1) to 6(3).