VENSAV3030 - Energy-saving materials: summary of changes
The following table provides a simplified overview of the rules for energy-saving materials (ESMs) up to 30 September 2019 for Great Britain and Northern Ireland. 听
听
|
1. Installation of ESMs (excluding the materials) in residential accommodation听 |
Reduced rated 听 |
|
2. Installation of ESMs (including the materials) in residential accommodation听 |
Reduced rated 听 |
听
The following table provides a simplified overview of the rules for ESMs, applying from 1 October 2019 until 31 March 2022 in Great Britain and which remained applicable in Northern Ireland until 30 April 2023.听
听
|
1. Installation of ESMs (excluding the materials) in residential accommodation听 |
Reduced rated 听 |
|
2. Installation of ESMs (including the materials) in residential accommodation where the cost to the installer of purchasing the materials (excluding VAT) is 60% or less of the total amount charged (excluding VAT) by the installer to their customer听 |
Reduced rated 听 |
|
3. Installation of ESMs (including the materials) to a qualifying person, to a relevant housing association or in a building used solely for relevant residential purposes听 |
Reduced rated 听 |
|
4. Installation of ESMs (including materials) which does not fall in 3 above, and where the 60% threshold is exceeded听 |
Apportionment between standard rated materials and reduced rated labour听 |
|
5. Installation of wind and water turbines听 |
Standard rated 听 |
听
听
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