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Posted Fri, 19 Apr 2024 09:38:14 GMT by Philip Johnston
I am installing in-roof solar panels at the same time as installing a new roof. The Solar panel installation is zero rated - as the installation is hand in hand with the new roof, they are the same project, does the roof also become zero rated?
Posted Tue, 23 Apr 2024 14:16:38 GMT by HMRC Admin 2 Response
Hi,

If you are providing these at the same time, please see VAT Notice 708/6, specifically section 3.5.

Energy-saving materials and heating equipment (VAT Notice 708/6)

Thank you.
Posted Wed, 22 May 2024 08:26:03 GMT by Dan Whittaker
Having read the notice, Section 3.5 relates to Security Goods - unless i mis-understand this doesn't answer the Q? I am in a similar situation. I want to install solar but the supplier/installer has said that as the roof has no felt and is likely 80+ years old they wouldn't warranty the install against leaks/future issues. I have discussed a new roof at the same time as this is the only way they will warranty the install but need to know if the entire roof, if billed under a single contract, will be 0 rated. To be clear, we would leave the roof as is without getting solar installed so having read the guidance it should be 0 rated, shouldn't it?
Posted Fri, 24 May 2024 10:19:36 GMT by HMRC Admin 19 Response
Hi,

You can see the guidance here:

Installations of energy-saving materials

Section 2.5 deals with scenarios where energy saving materials are installed with other works.

It is important for the contractor to establish if separate supplies are being made or if a single supply is being made in which the energy saving materials are ancillary to the main supply of the roof.

Thank you.

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