SolvedVENSAV3340 | Energy-saving materials: subcontractors
From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies
If you were a contractor working on behalf of another business, you were not making a supply to a qualifying person or a relevant housing association. Therefore, you would have needed to apply the 60% test to determine whether your supply qualified for the reduced rate until 31 March 2022 in Great Britain and 30 April 2023 in Northern Ireland.