Martin Storer

Hi HMRC Admin 19 Response Thanks for your reply. Your first sentence "If the primary purpose is to install the insulating materials to an existing flat roof and the re-instatement is to return the roof to its existing purpose, that is a waterproof roof." does not seem to have a conclusion, or at least it can be interpreted in a number of ways. Please could you elaborate. The intention is to add insulation to a residential roof which effectively does not have any at the moment. The fact that the existing roof, which is perfectly serviceable, needs to be replaced to install the insulation in the proper way is just the nature and mechanics of the construction and an otherwise unnecessary additional expense. In this case, I believe the removal and reinstatement of the existing roof covering is ancillary to the installation of the insulation in the same way that adding or enlarging a loft access hole is considered to be ancillary. Without losing sight of the whole purpose of the Zero rate VAT on energy-saving materials and heating equipment - which is to enable the upgrading of the energy efficiency of the country's housing stock as part of our efforts to achieve Nett Zero and save the planet we all live on, please could you comment specifically on this? - without referring back to the "Energy-saving materials and heating equipment (VAT Notice 708/6)" document, which has been well read by all and whos' lack of complete clarity leads to the majority of the questions on this forum.

With regards to VAT Notice 708/6 and the supply and installation of energy saving materials in the form of insulation to the roof of an inhabited flat roofed residential property, please could you confirm that the temporary zero-rated rate would apply to the whole of the supply & installation, including: 1. Unlike the installation & supply of insulation to a tiled or slated roof where there is normally an accessible void (loft) allowing the insulation to be installed without removing the roof surface, in the case of an uninsulated flat roof it is necessary to remove the the existing roof surface to allow the insulation to be installed in the proper way. Since it is impossible to remove the original waterproof roof surface in such a way that would allow it to be reinstalled, the roof surface would of course have to be replaced. 2. The accepted proper method of adding insulation to a flat roof requires the building up of various layers that are all necessary for the insulation to work efficiently and not damage the structure of the property's roof through interstitial condensation. This build-up includes a layer of wood sheeting over the rafters to support the insulation, a moisture barrier, the insulation itself, another layer of wood to fix the waterproof roof surface to, a breathable membrane and finally the waterproof roof surface. Please can you confirm that the supply and installation of this insulation would be rated at zero rate for: A. The removal and disposal of the existing roof surface. B. The supply and installation of all of the necessary layers of the insulation build-up including the final waterproof roof surface which had to be removed to allow the insulation to be installed. C. The scaffolding required to allow the works to be carried out.