VAT - Power, Utilities and Energy

 

 

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