SolvedVENSAV3230 | Energy-saving materials: separate supplies
From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies
Outcome 3: a multiply supply, where two or more items are distinct and independent
Example: the installation of draft stripping for windows and the installation of bookshelves. Since the elements of these supplies are not interdependent or connected, there are two separate supplies: the installation of draft stripping, which qualifies for the relief and the installation of bookshelves, which is standard rated.