I have a client who sells energy efficient products (he is not a builder/contractor) but a re-seller of this products. One of which is for the domestic market, the product in question is a control system which can be fitted to heating systems to increase efficiency. My question is can he charge the VAT on this at 5%?
Thanks
Replies (3)
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Does he install the product?
The group covering installation of energy-saving materials (which this does appear to be), covers exactly that, the installation and the supply of the materials by the person installing it.
Yes
That's certainly my understanding. Energy-saving materials (inlcuding hot water system controls), supplied and fitted to residential premises are lower-rated.
The relevant VAT Notice (708/6) is HERE.