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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: further extension of relief in 2002

VENSAV2050 | History of the reduced rate: further extension of relief in 2002

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

In 2002, the relief was further extended to the grant-funded installations of factory-insulated hot water tanks, micro combined heat and power systems, and renewable source heating systems. This was done to reflect the 2002 extension of the Warm Front Scheme to such products.

The reduced rate was extended to these items with effect from 1 June 2002.

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