rcwilsher

Hi HMRC Team I'm trying to ascertain whether the installation of new solar panel optimisers (and associated monitoring equipment) is treated as an 'energy saving material' and would therefore be zero rated. The guidance does not mention solar panel optimisers and associated equipment explicitly but does refer to "cabling (and) control panel(s)" as part of PV systems which are eligible. My current interpretation is that as these are integral to the maximise energy efficiency performance of the system, and necessarily constitute both "cabling" and a "control panel," they would qualify for the zero rate. Please could you confirm. Many thanks