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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

Grant-funded installations: incidental supplies

Some grant schemes fund incidental supplies also designed to promote energy efficiency. The following items can be reduced rated when supplied as part of a single grant-funded package of installing heating appliances or similar:

  • compact fluorescent light bulbs (CFLs) provided they are not given to recipients for DIY installation;
  • energy efficiency advice.

The supply and installation of items such as cold alarms and carbon monoxide detectors are not covered by the reduced rate.