Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 15 Feb 2024 14:49:02 GMT by
What is VAT chargeable on servicing of renewable technologies such as heat pumps? Is this subject to 0% or 5% or 20%?
Posted Tue, 20 Feb 2024 12:04:35 GMT by HMRC Admin 21 Response
Hi MJS123,
Only the installation of energy saving materials carries the zero rate for VAT puproses in most circumstances. However, the reduced rate can apply to the installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system.
This includes micro combined heat and power systems, which are heating systems that also generate electricity.
The reduced rate includes repairs and replacements of such equipment, whether or not the original system was installed under a relevant grant-funded scheme. You should refer to the following guidance for further information - Energy-saving materials and heating equipment (VAT Notice 708/6).
Thank you.

You must be signed in to post in this forum.