VENSAV3000 - Energy-saving materials: contents

  1. VENSAV3010
    Introduction
  2. VENSAV3020
    Energy-saving materials: Rules applying to Great Britain with effect from 1 October 2019 until 31 March 2022 and continuing to apply in Northern Ireland.
  3. VENSAV3030
    Summary of changes
  4. VENSAV3035
    Rules applying to Great Britain from 1 April 2022
  5. VENSAV3036
    rules applying to Northern Ireland from 1 May 2023
  6. VENSAV3037
    further expansion of the relief from 1 February 2024
  7. VENSAV3040
    Insulation
  8. VENSAV3050
    Controls for central heating and hot water systems
  9. VENSAV3060
    Solar panels
  10. VENSAV3061
    electrical storage batteries
  11. VENSAV3062
    smart diverters
  12. VENSAV3070
    Wind turbines and water turbines
  13. VENSAV3080
    Ground source heat pumps and air source heat pumps
  14. VENSAV3081
    water source heat pumps
  15. VENSAV3082
    preparatory groundworks for water source heat pumps and ground source heat pumps
  16. VENSAV3090
    Micro combined heat and power units and wood-fuelled boilers
  17. VENSAV3100
    Meaning of residential accommodation
  18. VENSAV3101
    meaning of buildings intended for use solely for a relevant charitable purpose
  19. VENSAV3110
    Meaning of a qualifying person
  20. VENSAV3115
    The supply is to a qualifying person (the first social condition)
  21. VENSAV3120
    supply is to relevant housing association (2nd social policy condition)
  22. VENSAV3130
    supply is to a residential accommodation (the 3rd social condition)
  23. VENSAV3140
    Evidence to support that a social condition is satisfied
  24. VENSAV3150
    Meaning of the “open market value of the supply of the materials” and the “cost of the total supply”
  25. VENSAV3160
    Examples of how the 60% test works
  26. VENSAV3170
    Accounting for VAT when the 60% threshold has been exceeded
  27. VENSAV3180
    Materials purchased in bulk
  28. VENSAV3190
    New rules and transitional issues for GB only
  29. VENSAV3195
    temporary zero rate rules and transitional issues (Northern Ireland)
  30. VENSAV3200
    Energy-saving materials supplied with other works
  31. VENSAV3210
    Single supplies of energy-saving materials
  32. VENSAV3220
    Single zero-rated and standard-rated supplies
  33. VENSAV3230
    Separate supplies
  34. VENSAV3240
    Carving out energy-saving materials from a single supply
  35. VENSAV3250
    Construction of new dwellings
  36. VENSAV3260
    Interaction between energy-saving materials supplied with other works and the 60% test
  37. VENSAV3270
    Replacement conservatory roofs
  38. VENSAV3280
    Replacement walls in prefabricated reinforced concrete (PRC) houses
  39. VENSAV3290
    Meaning of ‘installation’
  40. VENSAV3300
    Walkways and ladders
  41. VENSAV3310
    Swimming pools
  42. VENSAV3320
    Apportionment of energy-saving materials serving buildings used for both qualifying and non-qualifying purposes
  43. VENSAV3330
    More than one job at the same premises
  44. VENSAV3340
    Subcontractors