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

We are a garage door company and have a customer who is having an insulated garage door installed into an integral garage as part of a house renovation and is saying that it is zero rate vat as it is part of the house

Hi There, If you refer to section 2.7 in the link below - Windows and doors arent included in the zero rated list. Section 2.10 expands on insulation it does not state doors here either. The only mention of "door" in this guidance is where the "Draught Stripping" states that it is fitted around a door. Therefore, id be inclined to say it should be treated as 20% https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086 Hope this helps!

Hi wendyparish,
If you are supplying insulation in to residential accommodation then this can normally be at the zero rate of VAT.
However, the guidance does state clearly at section 2.10 that insulation materials means materials which are designed and installed because of their insulating qualities and so an insulated garage door whould not normally meet this criteria as its main purpose would be as a door and not as an insulation device.
Thank you.