SolvedVENSAV3120 | the supply was to a relevant housing association (the second social condition)
From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies
“Relevant housing association” was defined in note 21 to Group 5 of Schedule 8 and included:
a private registered provider of social housing;
a registered social landlord; and
a registered housing association.
Further guidance can be found in VCONST05200