In AN Checker Heating & Service Engineers v HMRC [2013] UKFTT 506 (TC) the First-tier Tribunal (FTT) held that the supply and installation of energy saving materials as part of a larger installation of boilers and central heating systems was a single composite supply and that the individual elements of that supply could not be taxed at different rates.
Some components of central heating systems installed by AN Checker were ‘energy saving materials’ within the meaning of VATA 1994 s 29A(1) and Sch 7A Group 2 and were consequently eligible for a reduced VAT rate.
AN Checker sought to apply this reduced rate to the part of the overall price...
