I disagreed with the European Commission when it first challenged the UK’s reduced rate provisions for installation of energy saving materials for charities and domestic properties.
As I recall, the reduced rate for charities was abolished back in 2013. And, since 1 October 2019, most domestic customers cannot benefit from the reduced rate. There is some provision, explained in HMRC Notice 708/6 which has been updated.
The reduced rate for installation of ESMs is now restricted to persons in receipt of benefits; persons over 60 years of age; housing associations; and residents in RRP (relevant residential purpose) properties. Contractors should be aware of the possibility of clients being eligible for the reduced rate.
https://www.gov.uk/guidance/when-you-can-rely-on-information-or-advice-p...
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