VENSAV3000 | Energy-saving materials: contents

Contents44 entries

1. VENSAV3010Energy-saving materials: introduction
2. VENSAV3020Energy-saving materials: rules applying to Great Britain with effect from 1 October 2019 until 31 March 2022 (while continuing to apply in Northern Ireland until 30 April 2023).
3. VENSAV3030Energy-saving materials: summary of changes
4. VENSAV3035Energy-saving materials: rules applying to Great Britain from 1 April 2022
5. VENSAV3036Energy-saving materials: rules applying to Northern Ireland from 1 May 2023
6. VENSAV3037Energy-saving materials: further expansion of the relief from 1 February 2024
7. VENSAV3040Energy-saving materials: insulation
8. VENSAV3050Energy-saving materials: controls for central heating and hot water systems
9. VENSAV3060Energy-saving materials: solar panels
10. VENSAV3061Energy-saving materials: electrical storage batteries
11. VENSAV3062Energy-saving materials: smart diverters
12. VENSAV3070Energy-saving materials: wind turbines and water turbines
13. VENSAV3080Energy-saving materials: ground source heat pumps and air source heat pumps
14. VENSAV3081Energy-saving materials: water source heat pumps
15. VENSAV3082Energy-saving materials: preparatory groundworks for water source heat pumps and ground source heat pumps
16. VENSAV3090Energy-saving materials: micro combined heat and power units and wood-fuelled boilers
17. VENSAV3100Energy-saving materials: meaning of residential accommodation
18. VENSAV3101meaning of buildings intended for use solely for a relevant charitable purpose
19. VENSAV3110social policy conditions applying to Great Britain between 1 October 2019 and 31 March 2022 and to Northern Ireland from 1 October 2019 and 30 April 2023
20. VENSAV3115the supply was to a qualifying person (the first social condition)
21. VENSAV3120the supply was to a relevant housing association (the second social condition)
22. VENSAV3130the supply was to a residential accommodation building intended for use for a relevant residential purpose (the third social condition)
23. VENSAV3140evidence to support that a social condition is satisfied
24. VENSAV3150meaning of the “open market value of the supply of the materials” and the “cost of the total supply”
25. VENSAV3160examples of how the 60% test worked
26. VENSAV3170accounting for VAT when the 60% threshold has been exceeded
27. VENSAV3180materials purchased in bulk
28. VENSAV3190temporary zero rate rules and transitional issues (Great Britain only)
29. VENSAV3195temporary zero rate rules and transitional issues (Northern Ireland)
30. VENSAV3200Energy-saving materials: energy-saving materials supplied with other works
31. VENSAV3210Energy-saving materials: single supplies of energy-saving materials
32. VENSAV3220Energy-saving materials: single zero-rated and standard-rated supplies
33. VENSAV3230Energy-saving materials: separate supplies
34. VENSAV3240Energy-saving materials: carving out energy-saving materials from a single supply
35. VENSAV3250Energy-saving materials: construction of new dwellings
36. VENSAV3260interaction between energy-saving materials supplied with other works and the 60% test (applicable to supplies made in Great Britain between 1 October 2019 and 31 March 2022 and in NI between 1 October 2019 and 30 April 2023).
37. VENSAV3270replacement roofs
38. VENSAV3280Energy-saving materials: replacement walls in prefabricated reinforced concrete (PRC) houses
39. VENSAV3290Energy-saving materials: meaning of ‘installation’
40. VENSAV3300Energy-saving materials: walkways and ladders
41. VENSAV3310Energy-saving materials: swimming pools
42. VENSAV3320Energy-saving materials: apportionment of energy-saving materials serving buildings used for both qualifying and non-qualifying purposes
43. VENSAV3330Energy-saving materials: more than one job at the same premises
44. VENSAV3340Energy-saving materials: subcontractors