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HMRC internal manual VAT Energy-Saving Materials and Grant-Funded Heating Supplies

  1. VENSAV3010: Introduction
  2. VENSAV3020: New rules with effect from 1 October 2019
  3. VENSAV3030: Summary of changes
  4. VENSAV3040: Insulation
  5. VENSAV3050: Controls for central heating and hot water systems
  6. VENSAV3060: Solar panels
  7. VENSAV3070: Wind turbines and water turbines
  8. VENSAV3080: Ground source heat pumps and air source heat pumps
  9. VENSAV3090: Micro combined heat and power units and wood-fuelled boilers
  10. VENSAV3100: Meaning of residential accommodation
  11. VENSAV3110: Meaning of a qualifying person
  12. VENSAV3120: Meaning of relevant housing association
  13. VENSAV3130: Meaning of relevant residential purpose
  14. VENSAV3140: Determining whether the customer is a qualifying person, relevant housing association or the building is used solely for a relevant residential purpose
  15. VENSAV3150: Meaning of the “open market value of the supply of the materials” and the “cost of the total supply”
  16. VENSAV3160: Examples of how the 60% test works
  17. VENSAV3170: Accounting for VAT when the 60% threshold has been exceeded
  18. VENSAV3180: Materials purchased in bulk
  19. VENSAV3190: When the new rules take effect and transitional issues
  20. VENSAV3200: Energy-saving materials supplied with other works
  21. VENSAV3210: Single supplies of energy-saving materials
  22. VENSAV3220: Single zero-rated and standard-rated supplies
  23. VENSAV3230: Separate supplies
  24. VENSAV3240: Carving out energy-saving materials from a single supply
  25. VENSAV3250: Construction of new dwellings
  26. VENSAV3260: Interaction between energy-saving materials supplied with other works and the 60% test
  27. VENSAV3270: Replacement conservatory roofs
  28. VENSAV3280: Replacement walls in prefabricated reinforced concrete (PRC) houses
  29. VENSAV3290: Meaning of ‘installation’
  30. VENSAV3300: Walkways and ladders
  31. VENSAV3310: Swimming pools
  32. VENSAV3320: Apportionment of energy-saving materials serving buildings used for both qualifying and non-qualifying purposes
  33. VENSAV3330: More than one job at the same premises
  34. VENSAV3340: Subcontractors

Source gov.uk

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