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Posted Mon, 09 Dec 2024 11:44:33 GMT by Mark Jones
Our customer has a non-functioning air source heat pump, which requires replacement. Is the installation of a replacement heat pump (the same make & model as the non-functioning unit), included in the 0% vat rate applicable to energy saving materials. This is a supply and install job for a residential customer.
Posted Tue, 10 Dec 2024 11:15:28 GMT by HMRC Admin 21 Response
Hi,
If you replace an air source heat pump then it can be treated as a zero rated installation of energy saving materials if the conditions are met as below:
2. Installations of energy-saving materials.
Thank you.

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