Solar PV - Independant School

Hi. Could you assist with the VAT treatment for the supply & installation of Solar PV at a Private School. The substation that the Solar PV feeds, services 76% of the boarding/residential areas and 24% of school blocks. The electricity supply is reduced to 5% via the electricity supplier. Thank You

Hi,

The zero rated relief for energy installations will only apply to the residential side of the work and will not apply to the school block.

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

Thank you.

Hi Thank You for your help Does that mean that 76% of the supply & installation cost can be zero rated and 24% should be standard rated? Thank You

Hi User6789,
You would need to apportion the supply accordingly for the residential and non residential parts.
Thank you.

 

Hi Could you please confirm for me that a high school with no residency would be required to pay vat @ 20% on a solar installation. Thank you

Hi,

The releif only applies to residential accomodation and charitable buildings please refer to section 2.3

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

Thank you.