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Posted Thu, 08 Dec 2022 14:48:25 GMT by HMRC Admin 20
Hi blueoatgrass Butterworth,

Please refer to VENSAV3330 - Energy-saving materials: More than one job at the same premises 
and notice Energy-saving materials and heating equipment (VAT Notice 708/6) for guidance.
Please note HMRC do not get involved in third party disputes and it is the supplier’s responsibility to refer to the relevant guidance and apply this to the supply that they are making.

Thank you.
Posted Thu, 08 Dec 2022 14:59:20 GMT by HMRC Admin 20
Hi chainreaction,

These items when imported would be subject to VAT at 20%.
The zero rate is only applicable on qualifying installations as detailed in notice
Energy-saving materials and heating equipment (VAT Notice 708/6)

Thank you.
Posted Sat, 28 Jan 2023 13:59:50 GMT by Daniel Payne
Hi HMRC. My question is whether two types of products qualify for the 0% VAT, if installed with solar PV. 1. Solar Immersion devices, such as the "solar iboost" or "myenergi Eddi". These have fantastic value when installed with solar, as it allows the customer to divert this green energy to their hot water tank, hence making greater use of their solar. 2. EV chargers, and if the broad category of EV chargers does not qualify, what of chargers such as the "Myenergi Zappi" that can trickle charge EV's from the solar PV, again greatly enhancing the value of the solar PV install. These are both extremely popular items with a solar PV install. Our company, and I'm sure countless others, would appreciate a clear and unambiguous ruling from HMRC on whether we can add these to the 0% VAT package. Our professional opinion is that they should both qualify. Many thanks.
Posted Mon, 30 Jan 2023 17:47:54 GMT by HMRC Admin 10
Hello Daniel Payne
This forum is not able to give rulings if that is what you require please refer to this link :
Find out about the Non-Statutory Clearance Service
Posted Mon, 17 Apr 2023 10:41:18 GMT by
Good morning, I have a solar PV and battery storage that was installed in 2020 as a single supply. The battery has failed and is now being removed and replaced with a battery of the same storage capacity. Given that the original installation was as a single supply and that this is maintenance / replacement of a single element of the system, can the supply and installation of the replacement battery be considered as part of that single supply and now rated at 0% VAT. Grateful for your guidance.
Posted Tue, 18 Apr 2023 12:09:06 GMT by HMRC Admin 19

The zero rate does not apply to replacement and maintenance it only applies to the installation. You can see guidance here:

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

Thank you.
Posted Thu, 11 May 2023 14:18:51 GMT by
Hello, Does the zero rate apply(if percentage etc are met) irrespective of the method of payment? for example full payment aswell as a loan or lease? thanks
Posted Fri, 12 May 2023 15:36:23 GMT by HMRC Admin 10
Hi Peter Ramsden
If the eligibility critreria is met, then you may zero rate regardless of the method of payment. 
Posted Sun, 13 Aug 2023 10:28:05 GMT by
I have had solar panels fitted to a new build about four months ago but they are not yet connected to anything nor is there any mains power to the site yet. On that basis the panels are not yet "installed". Can the same installer now put in a battery ( which we had not previously ordered), wire everything up and thus count this as one installation and therefore be zero rated for vat?
Posted Mon, 14 Aug 2023 16:00:52 GMT by HMRC Admin 10
That would be a decision for the supplier to make .
Posted Mon, 13 Nov 2023 15:31:08 GMT by km6200
Hi, Is there a minimum number of solar panels that would need to be installed alongside a battery for the battery to qualify for the 0%. For example as an extreme would the installation of 1 panel and a battery mean the whole installation is 0%? Thanks
Posted Tue, 14 Nov 2023 11:21:20 GMT by HMRC Admin 17

There would not be a minimum number of panels which would need to be installed.

However the solar panel(s) need to be installed at the time as the battery as a single supply .

Thank you .
Posted Thu, 07 Dec 2023 11:46:40 GMT by Federico Weninger
Hi, what happens if: - The customer already has a PV array - Wants to expand it with a few panels more and a battery What will be the VAT rate on the add-on panels and battery? Thanks
Posted Mon, 11 Dec 2023 13:07:52 GMT by HMRC Admin 2

If you add more panels and you provide a battery as a single supply, then these can benefit from the energy saving relief and be charged at the zero rate of VAT.

Thank you.

Posted Wed, 13 Dec 2023 12:35:38 GMT by Federico Weninger
Hi, I've read that the Government has now announced ZERO VAT for battery retrofit starting next 1st February 2024. Is that correct? Thanks
Posted Mon, 18 Dec 2023 08:58:56 GMT by
Hello, Our Solar Panels were installed in 2011. In February of this year we had batteries installed and paid VAT on them and so were delighted to read the announcement for 0% VAT for battery retrofit starting next February. Please could you tell me when and how we will be able to claim back this VAT. Thanks.
Posted Tue, 19 Dec 2023 16:23:36 GMT by HMRC Admin 19
Hi Federico Weninger,

You can see the guidance here:

Summary of responses

Thank you.
Posted Fri, 22 Dec 2023 08:14:40 GMT by HMRC Admin 25
Hi wychnor1,
The new reliefs will become available from February 2024 and so the retrofiitting of batteries and standalone batteries will come under the 0% relief from this date.
Please see the guidance below:
Summary of responses
Thank you. 
Posted Mon, 08 Jan 2024 14:59:47 GMT by
From February 2024 I understand that we charge 0% VAT on battery storage, can we charge 0% VAT for any add ons (eg replacement inverter or solaredge upgrade?) undertaken at the same time as the battery storage installation? Much the same as we could previously charge 0% VAT on battery storage if it was installed with solar.
Posted Thu, 11 Jan 2024 14:53:47 GMT by HMRC Admin 2

There will be changes made to the energy saving materials scheme from February 2024. The only information we currently have is the consultation outcome.

Consultation outcome - Summary of responses

The energy saving public notice will be updated prior to the changes going live so please check this guidance.

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

Thank you.

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