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VENSAV3310 | Energy-saving materials: swimming pools

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

The reduced rate applies to the supply and installation of energy-saving materials in residential accommodation. Hence the reduced rate will apply if energy-saving materials such as solar panels, are installed:

  • primarily to serve residential accommodation, but also to serve an indoor swimming pool; or

  • primarily to serve residential accommodation, but also to serve an outdoor swimming pool.

The reduced rate does not apply if the energy-saving materials are installed exclusively to serve an indoor or outdoor swimming pool.