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HMRC Tax Guides
Reduced rate of VAT on the installation of energy-saving materials and systems
You can pay the reduced rate of VAT at 5% on the installation of some energy saving materials and systems in residential accommodation, or in a building intended for use solely for a relevant charitable purpose. However, if you supply energy-saving materials without installing them your supply is at the standard-rate.
The reduced rate also applies to the grant-funded installation of certain heating equipment and certain security goods, (in the sole or main residence of a qualifying person), this includes the price of the equipment itself. However, if you supply heating equipment or security goods without installing them your supply is standard-rated, even if it is grant-funded.
See HMRC Vat Notice 708/6 (August 2006) for further information.
