VAT rate on Energy Efficient Products

VAT rate on Energy Efficient Products

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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

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By Steve Kesby
08th Jun 2012 12:00

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.

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By BMary83
08th Jun 2012 12:58

Thanks Steve

So as long as he both supplys and fits the product the VAT rate is 5%?

 

Thanks for your help.

 

Bernice

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By Steve Kesby
08th Jun 2012 13:11

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.

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