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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

Energy-saving materials and grant-funded heating supplies: recent changes

Below are details of the amendments that were published on 7 October 2011 (see the update index for all updates)

Page Details of update  
Throughout VENSAV has been updated to reflect changes in the law and to clarify our policy on energy-saving materials installed with other goods and on the apportionment of energy-saving goods serving mixed used buildings.