VAT on Solar Panel Repairs, Domestic/Residential Property

For repairs to existing solar panels on a domestic property, is VAT chargeable at 20%, 5% or is it zero rated please? Thank you.

The zero rate is for the installation of energy saving materials, repairs to existing systems are not going to fit the definition of installation, repairs are therefore 20%. Section 2.3 https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086#installations-of-energy-saving-materials "The relief applies to the services of installing energy-saving materials in residential accommodation. For example, where a customer employs a business to install energy-saving materials that the customer purchased directly from a retailer."

Hi,

The relief for energy saving saving materials covers the installation of new solar panels and so repair work to existing solar panels would be charged at the 20% rate of VAT. You can see guidance here:

Installations of energy-saving materials

Thank you.

Hi,

The main supply here appears to be repair and maintenance rather than a new installation of energy saving materials. Without a breakdown of the scope and cost of the additional equipment we cannot give a definitive answer on whether the supply qualifies for zero rating. Please request the supplier writes in with full details.

VAT: general enquiries

Thank you.

Thank you. The invoice has been raised for a replacement of a "Damaged Solar Panel." As far as I am aware the replacement was not an upgrade compared to the original one.

Hi there, Our customer has a solar system that doesn't work due to multiple damage panels. We are removing the exsiting 16 panels and replacing with 8 new panels / mounting system. Would this type of work be subject to 20% or 0% VAT ?

Hi JW Blueflame,
 Please refer to notice 708/6 for guidance on the VAT rates applicable to installations of energy saving materials and the conditions which must be satisfied in order for an installation to be zero rated:
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you.