HMRC has updated VAT Notice 708/6 on installing energy-saving materials and grant-funded heating equipment. The revised Notice confirms the extension, from 1 February 2024, of relief for energy-saving materials to include installations in buildings used solely for relevant charitable purposes. The list of energy-saving materials is also extended to include water-source heat pumps, electrical battery storage and smart diverters. Guidance on single and mixed supplies in the context of energy-saving materials has also been revised.
HMRC has updated VAT Notice 708/6 on installing energy-saving materials and grant-funded heating equipment. The revised Notice confirms the extension, from 1 February 2024, of relief for energy-saving materials to include installations in buildings used solely for relevant charitable purposes. The list of energy-saving materials is also extended to include water-source heat pumps, electrical battery storage and smart diverters. Guidance on single and mixed supplies in the context of energy-saving materials has also been revised.
