HMRC Admin 5 Response

Hi LanceP.

The installation of energy saving materials on their own can be zero rated.

However if the installation of the energy saving materials are completed as a single supply with another service/constuction taking place then the installation can be seen as being ancillary to the main supply of construction services.

If this is the case all the work will be 20%

You can find more information in the link below to establish with the supplier(s) whether single or multiple supplies are taking place.

2. Installations of energy-saving materials

Thank you.

Hi sac cloud,

There are no income tax implications on the receipt of a cash gift unless the income generates interest or dividends.

These would then potentially be subject to tax.  You can see more guidance here:

Tax on savings interest

Tax on dividends

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the income generates interest or dividends.

These would then potentially be subject to tax.  

You can see more guidance here:

Tax on savings interest

Tax on dividends

Thank you.