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Reduced rate denied for roof insulation

9th Nov 2020
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The Greenspace (UK) Ltd decision follows two Upper Tier decisions which addressed similar products. HMRC had previously been successful in the cases of Pinevale Ltd [2014] UKUT 202 and Wetheralds Construction Ltd [2018] UKUT 173. At first glance I thought the Greenspace case was stronger than either of those.

Readers in the sector will be able to comment more intelligently on the analysis of precisely what the taxpayer installed in customers’ homes. It is not clear to me that the evidence supported the FTT’s decision that the taxpayer actually supplied replacement roofs. The concluding paragraphs of the decision pre-empt such thinking. It even suggested the reader may consider the decision perverse! In my view the decision is harsh and is capable of Appeal.

There is a wider question as to the effect of the reduced rate for Energy Saving Materials. For most home-owners, of course, this is now restricted to history, as the provisions of Group 2 to Sch 7A have now largely been repealed for supplies made on or after 1 October 2019.

https://www.bailii.org/uk/cases/UKFTT/TC/2020/TC07828.html

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