VAT on Air Conditioning (VAT notice 708/6)

I had a builder install air conditioning in my home. He wants to charge me 20% VAT on the materials and his labour. However, every article I've read online (from his competition) and my reading of VAT notice 708/6 indicates 0% VAT should be charged. He's saying I need to pay VAT on his materials and time because VAT is 0% rated only for new builds or work done under a grant from the RHI. I believe he is mistaken, but have the money put aside in case I'm wrong. As I read it, I pass all the tests for an ESM installation given in VAT Notice 708/6 , specifically: 1. The work was done in June & Nov 2023 (i.e. the 60% and social policy conditions no longer apply) 2, The work was done on my home (i.e. residential property) 3. The installation was a section 2.12/2.11 'air source heat pump' based heating and cooling AC system (cf. section 2.20 'HMRC's understanding is that most air conditioning units are air source heat pumps'. The specific brand I bought is capable of both heating and cooling) Can you confirm that, in principle and assuming I've been truthful in my declaration of facts in 1-3, the materials and installation labour here should be zero rated? Additionally, it would help in my discussion with the builder if HMRC could confirm that 0% VAT due to ESM is not connected to or dependent on the work being done on a new build, nor is it connected or dependent on a grant from the RHI. Thanks in advance.

Hi,
The zero rated relief for energy saving materials applies to new and old residences and would not need to be carried out under a grant.
So as long as the goods are qualifying energy saving materials and they are installed in to your home then they should qualify for the relief.
Thank you.