Subject: VAT Notice 708/6 – External Roof Insulation

I’m seeking clarification on the application of VAT Notice 708/6 in cases where insulation cannot be installed in the usual way due to the construction of a property. Standard internal insulation is not feasible, meaning insulation must be added externally. This requires the removal of the existing roof surface (slate) to facilitate the correct installation of insulation. it is impossible to remove and reinstall all original roofing material intact, meaning some will need to be replaced. Given that insulation is the primary purpose of the work, I would like to understand whether the zero-rate applies to: • The removal and reinstatement of roofing materials where necessary for insulation installation • The full build-up of insulation layers, including any necessary structural support • Any roofing materials required as part of making good • Essential access requirements, such as scaffolding All work will be carried out as a single contract by the same contractor

Hi HCchapel,
It is important to refer to the contract which would indicate whether this is a single supply for VAT purposes with the primary purpose being the installation of energy saving materials..
If the installation of energy saving materials involves replacing roofing materials and other works to allow the primary energy installation to take place and  is being supplied by the same contractor as part of the contract then this would indicate this as a single supply for VAT purposes and follow the liability of that supply.
Notice 708.6 refers to single supplies of energy saving materials. I attach a link to the Notice for your benefit :
2. Installations of energy-saving materials
Thank you.