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Posted Tue, 25 Jun 2024 20:04:19 GMT by k77nrs
Hi there, I have some roofing works being completed, and would like to install some solar panels myself before having them commissioned by a qualified electrician / MCS installer. Can I source the panels at zero rate VAT as I will be installing them myself, I.e. I’m not buy them purely to resell them as a commodity, but will be installing them in accordance with the principal of zero rated Energy Saving commodity. Thanks

Name admdt email removed admin .
Posted Wed, 26 Jun 2024 13:06:16 GMT by HMRC Admin 13 Response
Hi,

If you purchase energy saving materials then you would be charged 20% VAT on these supplies.
The zero rated relief for energy saving materials is only applicable where the goods are supplied and installed by a builder/contractor.
Energy saving goods supplied on their own are always standard rated.

Please see the guidance below:

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

Thank you
Posted Thu, 27 Jun 2024 10:47:11 GMT by k77nrs
Thanks, so in this instance, I am a self builder….so does that mean I can reclaim the VAT from the purchase of the panels?
Posted Fri, 28 Jun 2024 09:52:37 GMT by HMRC Admin 21 Response
Hi k77nrsx,
You cannot reclaim the VAT on this type of work.There is a DIY scheme  but this  only availble to the constuction of new residential builds and conversions.
Thank you.

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