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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. Scope of VENSAV

VENSAV1000 | Scope of VENSAV

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

VENSAV gives guidance to HMRC assurance officers on the VAT treatment of

  • supplies and installation of energy-saving materials , and

  • grant-funded supplies of heating appliances and their installation, and

  • grant-funded installing, maintaining and repairing of central heating systems.

It should be read in conjunction with Notice 708/6 Energy-saving materials.

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