VENSAV3280 | Energy-saving materials: replacement walls in prefabricated reinforced concrete (PRC) houses

Similarly, the VAT liability of replacement walls in PRC houses normally falls to be standard rated. This was considered by the First-tier Tribunal in Adam Charles Groves [2017] UKFTT 0865 (TC). In that case, it was argued that the replacement walls included elements of insulation and that this was sufficient for the works in their entirety to qualify as installations of energy-saving materials. The Tribunal found that the replacement of ageing walls in PRC houses was a supply of thermally efficient replacement walls which was standard rated.