HMRC Admin 8 Response
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Re:Zero rate of VAT for solar panel products
Hi,
The VAT liability of the supply of solar power diverters will qualify to be zero-rated in Great Britain ( England, Wales and Scotland) when they are supplied and installed ( as a single supply) between the period 1/4/22 to 31/3/27.
The supply would qualify to be zero-rated under Item 1(a), Group 2, Schedule 7A, VATA 1994 when made by your business to a persons private residential address in Great Britain.
The functionality of the Solar power diverters as described in your e-mail would appear to fall within the description of ‘ hot water system controls’ as found in Item 1(d) of Group 2, Schedule 7A VATA 1994. I have reproduced the relevant part of HMRC’s internal guidance on this subject below:
VENSAV3050
Thank you. -
Re:Tax on a UK Government Pension (if you live abroad)
Hi,
It is. You will need to submit the DT form if you wish the goernement pension to be taxed in Spain.
Thank you. -
Re:Declaring inheritance
Hi,
Inheritance tax would only be due on any UK assets. see:
How Inheritance Tax works: thresholds, rules and allowances
Thank you. -
Re: Zero rate of VAT for solar panel products
Hi,
If this electrical work is done separately by another supplier then the installation is not an installation of energy saving materials in themselves and so this wouldn't benefit from the relief.
Thank you.
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Re: Home to office mileage
Hi,
Home to office does not qualify for travel expenses.
Thank you. -
Re: Student holding BNO visa: reporting and paying foreign tax?
Hi,
Yes interest is prioritised over dividends. You need to complete the capital gains section of the tax return to declare both the gains and losses.
Thank you. -
Re: Self assessment repayment delays
Hi,
We apologise if you have had issues getting through.
You will need to contact our Self Assessment department to query why the repayment has not been issued:
Self Assessment: general enquiries
Thank you. -
Re:BNO
Hi,
Yes, the housing allowance forms part of your total taxable income, and should be declared to HMRC:
Accommodation: rent allowance or extra salary
Thank you. -
Re:Zero rate of VAT for solar panel products
Hi,
If the supplier supplies and installs the energy saving materials then he would charge the zero rate of VAT both for the materials and the installation.He would then reclaim the VAT which he has incurred on his VAT return
Please see the following link for the conditions of the scheme:
Installations of energy-saving materials
Thank you.