VAT Energy Saving Materials

https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086

Update: https://www.gov.uk/government/publications/vat-changes-to-the-reduced-rate-for-energy-saving-materials-2019/vat-changes-to-the-reduced-rate-for-energy-saving-materials-2019

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:

• Controls for central heating and hot water systems ( paragraph 2.10)
• Draught stripping (paragraph 2.11)
• Insulation (paragraph 2.12)
• Solar panels (paragraph 2.13)
• Wind turbines (withdrawn on 1 October 2019, paragraph 2.14)
• Water turbines (withdrawn on 1 October 2019, paragraph 2.15)
• Ground source heat pumps (paragraph 2.16)
• Air source heat pumps (paragraph 2.17)
• Micro combined heat and power units (paragraph 2.18)
• Wood-fuelled boilers (paragraph 2.19)

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