Energy-saving materials and heating equipment (VAT Notice 708/6)
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How to account for VAT if you're a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 11
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-17
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
How to account for VAT if you're a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment. Consult the original guidance for current legal and operational details.
Contents
- 1. Overview
- 1.1 This notice
- 1.2 Who should read this notice
- 1.3 The law
- 2. Installations of energy-saving materials
- 2.1 Zero-rated installations
- 2.2 Reduced-rated installations
- 2.3 Scope of the relief
- 2.4 Installation
- 2.5 Energy-saving materials installed with other works
- 2.5.1 Single supplies
- 2.5.2 Mixed supplies
- 2.6 New dwellings
- 2.7 Energy-saving materials covered by the zero rate
- 2.8 Controls for central heating and hot water systems
- 2.9 Draught stripping
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Energy-saving materials and heating equipment (VAT Notice 708/6)’ (updated 31 January 2024), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.017/09/2026