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Published byNathan Shields Modified over 9 years ago
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Energy Efficiency and VAT !
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5% or 17.5% VAT ? What can be charged at 5% When can it be charged Why does it matter?
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What can be charged at 5% ? (Supply and installation) Insulation: walls, floors, ceilings, roofs, lofts, water tanks, pipes; draught stripping: windows & doors; central heating controls; hot water system controls; solar panels, wind & water turbines.
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What can be charged at 5% ? (Supply and installation) Only the supply & installation of materials whose primary objective is energy saving qualify for reduced rate A condensing boiler would not qualify because its primary purpose is to provide heat.
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When can it be charged? To everybody: fuel rich and poor All residential accommodation or a building intended for use solely for a relevant charitable purpose.
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What can be charged at 5% ? (Grant funded works) What are grant funded works ? 1.Warm Front 2.Council grants 3.EEC 4.EST
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What can be charged at 5% ? (Grant funded works) installing ‘heating appliances’ and ‘qualifying security goods’; installing, maintaining and repairing central heating systems and renewable source heating systems, in the homes of ‘Qualifying persons’,
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What is a qualifying Person ? In receipt of benefit OR over aged 60 +
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Why does it matter? Warm Front ‘Client excess’ 1.Heating works should always charge to client account first 2.If Client excess is for heating works 3.Client pays: 17.5% 4.If the Council pays: 5% Council grant limits 1.Warm Front limit £2,700 2.Council ‘Energy Grant’ is £5,000
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