VAT rate for installing replacement heat pump

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.

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.

If you replace a broken compressor on a heat pump what is the VAT rate for the compressor?

Hi mark,
If  the work is completed in a residential premises and the replacement compressor is a composite part of the heat pump and,the heat pump needs it to operate then the replacement of a part specifically designed to allow the continued use and operation of the heat pump should be zero-rated when installed in accordance with the guidance :
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you. 
 

Does zero rate vat apply to replacing a residential solar PV inverter, where the PV system will remain non-operational until a replacement PV inverter is installed. The PV inverter has worked for a number of years, and now is faulty and needs replacing for the PV system to continue working. The supply and install is from a solar PV vat registered company.

When a residential heat pump is non-operational, as a replacement part is required, would the fitting of the replacement part be zero rated, if the part was required for the heat pump to work. Ie, a circuit board or fan motor.

Hi Mark,
Solar panels include all systems that are installed in, or on the site of, a building and that are:
•    solar collectors such as evacuated tube or flat plate systems, together with associated pipework and equipment, such as circulation systems, pump, storage cylinder, control panel and heat exchanger
•    photovoltaic (PV) panels with cabling, control panel and AC/DC inverter
So, if the replacement inverters are a composite part of a solar panel and, the solar panel needs them to operate then  the replacement of a part specifically designed to allow the continued use and operation of the solar panel would be zero-rated when installed in accordance with the guidance shown in paragraph 2.7 of the following guidance:
2. Installations of energy-saving materials
Thank you.