VENSAV3200 - Energy-saving materials: energy-saving materials supplied with other works

When energy-saving materials are installed at the same time as other materials, it is necessary to determine whether they constitute a single supply or multiple supplies, in line with the principles established by the European Court of Justice judgment in Card Protection Plan (CPP) and subsequent decisions.

There is a single supply where one element of the supply is the principal element to which all the other elements are ancillary, integral or incidental. An ancillary element does not constitute, for the customer, an aim in itself, but is a means of its better enjoying the principal supply. Integral elements are elements that are essential, necessary or incidental to the main supply. An incidental element is something that naturally accompanies the main supply, such as the packaging of energy-saving materials.

Indicators of a single supply include:

• a single price;
• the supply is advertised as a package;
• the components are not available separately;
• the installation of all the components is carried out at the same time;
• the customer perceives that what it is getting is a single supply.

There is a multiple supply where one or more element is distinct and independent. Indicators of more than one supply taking place include:

• separate pricing or invoicing;
• the items are available separately;
• there is a time differential between parts of the supply;
• elements of the supply are not inter-dependent or connected.

There are three possible liability outcomes if energy-saving materials are supplied with other materials. For further information see VATSC11100