VAT Notice 708/6 - Does zero rate apply to flats owned by ltd co?

My Ltd co owns a building that contains two addresses - a shop/office on the ground floor, and a flat above. The shop pays business rates and the flat pays council tax. Is the flat eligible to receive zero rate VAT on an air source heat pump installation? On one hand it's a residential accommodation, which suggests it should be eligible. But on the other hand it's owned by a Ltd company that is not VAT registered, so typically I pay VAT on everything.

To simplify: can companies benefit from VAT Notice 708/6 or is it for individuals only?

Hi,

The relief applies to the services of installing energy saving materials in residential accommodation and charitable buildings.

Who owns the property is not relevant. What is relevant is the type of property being worked on.

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

Thank you.

 

Hi,

Yes. Companies can benefit from the scheme if they own a residential property and energy saving materials are installed.

Thank you.