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VAT: Housing Improvement

Volume 473: debated on Monday 17 March 2008

To ask the Chancellor of the Exchequer what guidance he has issued on whether the 5 per cent. VAT rate for the installation of energy-saving materials in homes can be applied to the (a) installation costs and (b) cost of a heat pump. (194958)

Guidance on the scope of the reduced rate of VAT for the installation of energy-saving materials, including its application to heat pumps, can be found in HM Revenue and Customs (HMRC) Notice 708/6, Energy-saving materials which is available at:

www.hmrc.gov.uk