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Official guidance
VAT Energy-Saving Materials and Grant-Funded Heating Supplies

VENSAV2000 · History of the reduced rate

  • VENSAV2010 · Introduction of the relief in 1998
  • VENSAV2020 · Extension of relief in 2000
  • VENSAV2030 · Grant-funded installation of heating systems measures and qualifying security goods
  • VENSAV2040 · Change to the reduced rate Schedule in 2001
  • VENSAV2050 · Further extension of relief in 2002
  • VENSAV2060 · Scope of relief restricted in 2013
  • VENSAV2070 · Scope of the relief restricted in 2019 (overview)
  • VENSAV2080 · Introduction of the time-limited zero rate of VAT and a reversal of the 2019 restrictions in Great Britain
  1. History of the reduced rate: contents
  2. History of the reduced rate: grant-funded installation of heating systems measures and qualifying security goods

VENSAV2030 | History of the reduced rate: grant-funded installation of heating systems measures and qualifying security goods

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

In order to reflect the 2000 extension of the HEES, the relief was extended to the grant- funded installations of the following heating system measures:

  • gas room heaters with thermostatic control;

  • electric storage heaters;

  • closed solid fuel fire cassettes;

  • electric dual immersion water heaters with foam-insulated water tanks;

  • gas-fired boilers;

  • oil-fired boilers; and radiators.

Also, under a Home Office scheme linked to the HEES, the grant-funded installation of the following qualifying security goods was also included in the relief:

  • locks and bolts for windows

  • locks, bolts and security chain for doors

  • spy holes; and

  • smoke alarms.

This Home Office scheme has since been withdrawn and the grant-funded installation of security goods is no longer available for the reduced rate as explained in VENSAV4500.

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