by Steve Chamberlain of Albert Goodman
There’s a VAT relief to encourage the installation of certain energy saving materials in residential properties. Among other things, the supply and installation of insulation for a roof can qualify for the 5% rate of VAT.
However, VAT reliefs are very strictly defined, and if you do not meet the exact conditions, no relief is available. This applies even if the work appears to fulfil the underlying policy objective, which in this case, is to encourage more energy efficient homes.
The recent Upper Tribunal decision in Greenspace (UK) Ltd illustrates this.
Source: mondaq.com
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