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Posted Thu, 08 Sep 2022 14:53:07 GMT by KMB 117
I am a contractor completing a big refurbishment project. Subcontractors have installed energy saving materials as part of the refurbishment. Do I charge the client the reduced rate of 5% (I'm in Northern Ireland) for the installation of the energy saving materials or do I still charge the 20% Standard Rate?
Posted Fri, 09 Sep 2022 14:49:23 GMT by HMRC Admin 10
Hi
As long as the conditions are met for the installation of energy saving materials in Northern Ireland then the work would be charged at the 5% rate.
Please see the link to the guidance below:
Installations of energy-saving materials
Thankyou.
Regards.

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