SolvedVENSAV3030 | Energy-saving materials: summary of changes
From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies
The following table provides a simplified overview of the rules for energy-saving materials (ESMs) up to 30 September 2019 for Great Britain and Northern Ireland.
| 1. Installation of ESMs (excluding the materials) in residential accommodation | Reduced rated |
| 2. Installation of ESMs (including the materials) in residential accommodation | Reduced rated |
The following table provides a simplified overview of the rules for ESMs, applying from 1 October 2019 until 31 March 2022 in Great Britain and which remained applicable in Northern Ireland until 30 April 2023.
| 1. Installation of ESMs (excluding the materials) in residential accommodation | Reduced rated |
| 2. Installation of ESMs (including the materials) in residential accommodation where the cost to the installer of purchasing the materials (excluding VAT) is 60% or less of the total amount charged (excluding VAT) by the installer to their customer | Reduced rated |
| 3. Installation of ESMs (including the materials) to a qualifying person, to a relevant housing association or in a building used solely for relevant residential purposes | Reduced rated |
| 4. Installation of ESMs (including materials) which does not fall in 3 above, and where the 60% threshold is exceeded | Apportionment between standard rated materials and reduced rated labour |
| 5. Installation of wind and water turbines | Standard rated |