SolvedVENSAV4550 | Grant-funded installations: incidental supplies
From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies
Some grant schemes fund incidental supplies also designed to promote energy efficiency. The following items can be reduced rated when supplied as part of a single grant-funded package of installing heating appliances or similar:
compact fluorescent light bulbs (CFLs) provided they are not given to recipients for DIY installation;
energy efficiency advice.
The supply and installation of items such as cold alarms and carbon monoxide detectors are not covered by the reduced rate.