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Contents

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

VENSAV3000 · Energy-saving materials

  • VENSAV3010 · Introduction
  • VENSAV3020 · 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).
  • VENSAV3030 · Summary of changes
  • VENSAV3035 · Rules applying to Great Britain from 1 April 2022
  • VENSAV3036 · Rules applying to Northern Ireland from 1 May 2023
  • VENSAV3037 · Further expansion of the relief from 1 February 2024
  • VENSAV3040 · Insulation
  • VENSAV3050 · Controls for central heating and hot water systems
  • VENSAV3060 · Solar panels
  • VENSAV3061 · Electrical storage batteries
  • VENSAV3062 · Smart diverters
  • VENSAV3070 · Wind turbines and water turbines
  • VENSAV3080 · Ground source heat pumps and air source heat pumps
  • VENSAV3081 · Water source heat pumps
  • VENSAV3082 · Preparatory groundworks for water source heat pumps and ground source heat pumps
  • VENSAV3090 · Micro combined heat and power units and wood-fuelled boilers
  • VENSAV3100 · Meaning of residential accommodation
  • VENSAV3101 · meaning of buildings intended for use solely for a relevant charitable purpose
  • VENSAV3110 · social 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
  • VENSAV3115 · the supply was to a qualifying person (the first social condition)
  • VENSAV3120 · the supply was to a relevant housing association (the second social condition)
  • VENSAV3130 · the supply was to a residential accommodation building intended for use for a relevant residential purpose (the third social condition)
  • VENSAV3140 · evidence to support that a social condition is satisfied
  • VENSAV3150 · meaning of the “open market value of the supply of the materials” and the “cost of the total supply”
  • VENSAV3160 · examples of how the 60% test worked
  • VENSAV3170 · accounting for VAT when the 60% threshold has been exceeded
  • VENSAV3180 · materials purchased in bulk
  • VENSAV3190 · temporary zero rate rules and transitional issues (Great Britain only)
  • VENSAV3195 · temporary zero rate rules and transitional issues (Northern Ireland)
  • VENSAV3200 · Energy-saving materials supplied with other works
  • VENSAV3210 · Single supplies of energy-saving materials
  • VENSAV3220 · Single zero-rated and standard-rated supplies
  • VENSAV3230 · Separate supplies
  • VENSAV3240 · Carving out energy-saving materials from a single supply
  • VENSAV3250 · Construction of new dwellings
  • VENSAV3260 · interaction 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).
  • VENSAV3270 · replacement roofs
  • VENSAV3280 · Replacement walls in prefabricated reinforced concrete (PRC) houses
  • VENSAV3290 · Meaning of ‘installation’
  • VENSAV3300 · Walkways and ladders
  • VENSAV3310 · Swimming pools
  • VENSAV3320 · Apportionment of energy-saving materials serving buildings used for both qualifying and non-qualifying purposes
  • VENSAV3330 · More than one job at the same premises
  • VENSAV3340 · Subcontractors
  1. Energy-saving materials: contents
  2. Energy-saving materials: rules applying to Northern Ireland from 1 May 2023

VENSAV3036 | Energy-saving materials: rules applying to Northern Ireland from 1 May 2023

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

Following the 2023 Windsor Framework agreement, the government extended the changes outlined in VENSAV3035 to Northern Ireland with effect from 1 May 2023, thereby ensuring consistency across the whole of the United Kingdom.

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