{"id":12887,"date":"2023-07-08T07:00:13","date_gmt":"2023-07-08T07:00:13","guid":{"rendered":"https:\/\/www.theukrules.co.uk\/?page_id=12887"},"modified":"2023-09-13T11:36:41","modified_gmt":"2023-09-13T11:36:41","slug":"energy-saving-products","status":"publish","type":"page","link":"https:\/\/www.theukrules.co.uk\/rules\/employment\/taxation\/vat\/shopping\/energy-saving-products\/","title":{"rendered":"Reduced VAT on Energy Saving Products and Materials"},"content":{"rendered":"
REDUCED VAT RATE<\/strong>: The installation of certain energy-saving products qualify for a reduced VAT rate of 5%.<\/p>\n The supplier will charge the reduced rate on the installation as well as any extra work related to it.<\/p>\n Not all products qualify for the VAT reduction. The items which do qualify must get installed by an approved supplier.<\/p>\n Note<\/strong>: Home DIY does not qualify! You must use a qualifying supplier and installer to get reduced VAT on energy saving products.<\/p>\n <\/p>\n <\/p>\n A list of qualifying energy products for the reduced VAT rate of 5% includes:<\/p>\n Note<\/strong>: HMRC VAT Notice 708\/6<\/a> explains how contractors or subcontractors who install energy-saving materials and grant-funded heating equipment should account for VAT.<\/p>\n <\/p>\n <\/p>\n Having work done through one of the energy efficiency grants<\/a> means you only pay 5% tax on:<\/p>\n <\/p>\n <\/p>\n To qualify for the grant you need to be over 60 years old or receiving one of these benefit entitlements<\/a>:<\/p>\n Note<\/strong>: The work must be part of the grant-fund to qualify for the reduced VAT rate on energy saving materials.<\/p>\n <\/p>\n <\/p>\n
\nEnergy-Saving Products that Qualify<\/h3>\n
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\nCentral Heating Systems<\/h4>\n
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\nEnergy Efficiency Grant Eligibility<\/h4>\n
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\nEnergy Saving Products that Do Not Qualify<\/h2>\n