VAT: Roofer's insulation appeal found to be leaky
The Upper Tribunal has agreed on a decision made by the first tier tribunal that the installation of insulated roofing panels on a conservatory did not qualify for the reduced rate of VAT.
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Another example of bizarre incentives in the tax system. Roof panels plus insulation - good; roof panels with insulation - bad.
Madness!
Maybe the intension was to encourage insulation
Not to subsidise every replacement roof on every buiding
What is odd is that they didn't discuss the motivation behind the supply of the panels (often a test of VAT) - was it to increase insulation or to replace the roof. If the former then insulation if the latter roof. Simples!