Take advantage of this temporary vat rate change.
The supply and installation of energy-saving materials are now zero rated until 31 March 2027.
These rules do not apply to Northern Ireland.
The following items are now zero rated:
- Controls for central heating
- draught stripping
- solar panels
- ground and air source heat pumps
- micro combined heat/power units
- wood-fuelled boilers
- wind and water turbines.
Supply of materials only will remain standard rated.
Installation of energy-saving materials with ancillary supplies can all be zero rated. . Ancillary supplies are those that are required to perform the installation or better means of enjoying the principal supply, such as enlarging the loft hatch/access in order to lay loft insulation or installing pipework and radiators.
Installing a gas boiler central heating system is not an energy-saving material, nor is building a house extension and insulating it (the dominant supply is of an extension, not of an energy-saving material).