VAT Energy Saving Materials



Key Sections

2.7 Energy-saving materials installed with other works


2.9 Energy-saving materials covered by the reduced rate

Subject to one of the social policy conditions being satisfied or the 60% threshold not being exceeded, the reduced rate applies to the installation of the following energy-saving materials:

2.10 Controls for central heating and hot water systems

Central heating and hot water system controls include:

  • manual or electronic timers
  • thermostats
  • mechanical or electronic valves, including thermostatic radiator valves
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