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).

Where energy-saving materials were supplied with other works, it was necessary to establish the nature of the supply in accordance with the rules described earlier in this guidance. It was only if the supply could be characterised as a single supply of the installation of energy-saving materials that it could qualify for the reduced rate under Group 2 of Schedule 7A. If it did qualify, then, for the purposes of applying the 60% test (between 1 October 2019 to 31 March 2022 in Great Britain and 1 October 2019 to 31 April 2023 in Northern Ireland), it was necessary to include the cost of all of the materials which formed part of that supply. This included materials that, if supplied independently, would not fall within the definition of energy-saving materials.

Example: solar panels and batteries that stored power produced by the solar panels forming a single supply of the installation of energy-saving materials in residential accommodation. In applying the 60% test, it was necessary to include the cost of all materials relating to the solar panel and battery and which were left in place after the installation.