1. Power
Goods or services |
VAT rate |
More information |
Electricity for domestic and residential use or for non-business use by a charity |
5% |
Fuel for business use is usually standard-rated - VAT Notice 701/19 |
Gas for domestic and residential use or for non-business use by a charity |
5% |
Fuel for business use is usually standard-rated - VAT Notice 701/19 |
Heating oil for domestic and residential use or for non-business use by a charity |
5% |
Fuel for business use is usually standard-rated - VAT Notice 701/19 |
Solid fuel for domestic and residential use or for non-business use by a charity |
5% |
Fuel for business use is usually standard-rated - VAT Notice 701/19 |
2. Utilities
Goods or services |
VAT rate |
More information |
Cesspools, septic tanks or similar (domestic) - emptying |
0% |
Emptying industrial cesspools, septic tanks or similar is standard-rated - VAT Notice 701/16 |
Sewerage services supplied to domestic or industrial customers |
0% |
Sewer and drain cleaning, unblocking or maintenance is standard-rated - VAT Notice 701/16 |
Water supplied to households |
0% |
Water supplied to industrial customers is standard-rated - VAT Notice 701/16 |
Cesspools, septic tanks or similar (domestic) - emptying |
0% |
Emptying industrial cesspools, septic tanks or similar is standard-rated - VAT Notice 701/16 |
3. Energy-saving materials installed in dwellings and buildings used for a relevant residential purpose
Installed goods |
VAT rate |
More information |
Air source heat pumps |
5% |
VAT Notice 708/6 |
Boilers - wood fuelled |
5% |
VAT Notice 708/6 |
Central heating and hot water controls |
5% |
VAT Notice 708/6 |
Draught stripping |
5% |
VAT Notice 708/6 |
Ground source heat pumps |
5% |
VAT Notice 708/6 |
Insulation |
5% |
VAT Notice 708/6 |
Micro combined heat and power units |
5% |
VAT Notice 708/6 |
Solar panels |
5% |
VAT Notice 708/6 |
Water and wind turbines |
5% |
VAT Notice 708/6 |
4. Heating equipment and connection of gas supply (to the extent they are grant-funded by certain funders to people aged over 60 or who are in receipt of certain benefits)
Installed goods |
VAT rate |
More information |
Closed solid fuel fire cassettes |
5% |
VAT Notice 708/6 |
Electric dual immersion water heaters with factory-insulated hot water tanks |
5% |
VAT Notice 708/6 |
Electric storage heaters |
5% |
VAT Notice 708/6 |
Gas-fired boilers |
5% |
VAT Notice 708/6 |
Gas room heaters with thermostatic controls |
5% |
VAT Notice 708/6 |
Oil-fired boilers |
5% |
VAT Notice 708/6 |
Radiators |
5% |
VAT Notice 708/6 |
The installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system (including micro combined heat and power systems) |
5% |
VAT Notice 708/6 |
The installation, repair and maintenance of renewable source heating systems. This means space or water heating systems which use energy from: renewable sources, including solar, wind and hydroelectric power; or near renewable sources, including ground and air heat |
5% |
VAT Notice 708/6 |
Comments
0 comments
Please sign in to leave a comment.