Services relating to the supply and installation of “energy saving materials” (including items such as draught strips, solar panels, central heating system controls, ground source heat pumps and wind turbines) by installers, to dwellings or “relevant residential purpose” buildings, are subject to the 5 per cent VAT rate. See this HMRC guidance for further details.

Note, prior to 31 July 2013 eligible supplies made to “relevant charitable purpose” buildings were also subject to the 5 per cent VAT rate, but since that date the standard VAT rate applies.