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Contents

Official guidance
VAT Energy-Saving Materials and Grant-Funded Heating Supplies
  • VENSAV0500 · Data Protection
  • VENSAV1000 · Scope of VENSAV
  • VENSAV1100 · Law and regulations
  • VENSAV1200 · The roles of the VAT policy and advisory teams
  • VENSAV2000 · History of the reduced rate
  • VENSAV3000 · Energy-saving materials
  • VENSAV4000 · Grant-funded installations
  • VENSAV2081 · Extension of the temporary zero rate and reversal of the 2019 restrictions in Northern Ireland
  • VENSAV2082 · Extension of the relief in 2024
  • VENSAV2083 · VAT rates applying to qualifying energy-saving materials with commencement dates (table)
  • VENSAVUPDATE001 · Energy-saving materials and grant-funded heating supplies: update index
  • VENSAVUPDATE111007 · Energy-saving materials and grant-funded heating supplies: recent changes
  • VENSAVUPDATE140717 · VAT Energy-Saving Materials and Grant-Funded Heating Supplies: recent changes
  1. VAT Energy-Saving Materials and Grant-Funded Heating Supplies
  2. Data Protection

VENSAV0500 | Data Protection

From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies

HMRC will:

  • process personal data under article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice

  • process special category data under article 9 of the GDPR and schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document

  • retain personal data in line with the HMRC Records Management and Retention and Disposal Policy.

Any sharing of personal data outside of HMRC will follow the:

  • data sharing guidance within the HMRC Privacy Notice

  • contracts and data sharing guidance published on the ICO website

  • HMRC Information Disclosure Guide available on GOV.UK.

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