Alex Weir

Hi, As part of a house refurbishment we will be adding external and internal wall insulation, floor insulation and underfloor heating, together with an air source heat pump, solar PV and batteries. The wall insulation and underfloor heating will be installed by the main building contractor, who will also be doing the loft conversion and internal reconfiguration of the ground floor (note - there is no extension). A separate contractor will be installing the heat pump, new radiators and solar PV and battery. Would the wall insulation and underfloor heating works qualify for zero-rated VAT under the Guidance Note below if they are priced and invoiced separately by the main contractor? They are not dependent on the rest of the work, as they could be done separately and are not required under Building Regulations (as we are not extending the property or otherwise changing the walls). https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086