HMRC has updated VAT Notice 708/6 Energy-saving materials and heating equipment, which explains when the installation of energy-saving materials and heating equipment is reduced rated.
The Notice has been updated to include information about changes that take effect from 1 October 2019. These changes include the:
- reduced rate no longer being available for the installation of wind or water turbines in any circumstances paragraph 2.14 and 2.15
- reduced rate remaining fully available when certain social policy conditions are satisfied paragraph 2.3
- new 60% test where the social policy conditions are not met paragraph 2.4