Was the supply of roof panels a supply of energy saving material?
In HMRC v Pinevale (FTC/92/2013 – 7 May 2014) the UT held that supplies of polycarbonate roof panels for conservatory roofs did not qualify for the reduced rate of VAT for energy saving materials.
Roof panels were used either as the entire roof of a conservatory or as part of it. Their purpose was to achieve much higher levels of insulation than would be achieved with conventional materials including double glazing.
The issue was therefore whether those panels fell within the scope of ‘installation of energy saving materials’ (VATA 1994 sch 7A group 2) in which case VAT would be chargeable on those products at the reduced rate of 5%. Note 1 to group 2 provides that ‘energy saving material’ includes insulation for roofs.
HMRC contended that the panels were not ‘insulation for roofs’ but...
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Was the supply of roof panels a supply of energy saving material?
In HMRC v Pinevale (FTC/92/2013 – 7 May 2014) the UT held that supplies of polycarbonate roof panels for conservatory roofs did not qualify for the reduced rate of VAT for energy saving materials.
Roof panels were used either as the entire roof of a conservatory or as part of it. Their purpose was to achieve much higher levels of insulation than would be achieved with conventional materials including double glazing.
The issue was therefore whether those panels fell within the scope of ‘installation of energy saving materials’ (VATA 1994 sch 7A group 2) in which case VAT would be chargeable on those products at the reduced rate of 5%. Note 1 to group 2 provides that ‘energy saving material’ includes insulation for roofs.
HMRC contended that the panels were not ‘insulation for roofs’ but...
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