Installation of energy saving materials

Tax Question

My client installs solar panels. They have installed integrated solar panels into a domestic property. The panels are integrated into the roof of the property. The entirety of the existing roof of the property had to be replaced in the process of installing the new panels. Is this eligible for zero rating as installation of energy saving materials?

Tax Answer

No this is not eligible for zero rating. In this instance the panels are integrated into the roof of the property and cannot be installed without replacing the roof. This supply is therefore a new roof which consists of normal roofing materials and integrated solar panels. The dominant function of this supply is to provide a roof for the property but with the added benefit of solar panels. In this case the supply of the solar panels along with other goods and services which took the form of a new roof when supplied together. The supply of a new roof to an existing property is a standard rated supply.

In instances where energy saving materials or heating equipment are installed alongside other works it is necessary to consider whether the goods and services when supplied separately have equal importance but when supplied together take the form of something else. HMRC’s VAT notice 708/6 s2.7.3 provides some further examples where this would be the case.

Related Tax Questions

Changes to NI and Employment Allowances

National Insurance – what’s changed?

View Answer

Gifting Property to Children – Navigating the Gift with Reservation (GWR) Rules

My clients, a husband and wife, are considering gifting one third of their jointly owned property to their child in order to reduce the future inheritance tax liability on their estate. Would this

View Answer

P11D and P11D(b) Late Filing

What is the P11D deadline and what are the penalties if submitted late?

View Answer

Joint Rental Income

My client is a husband and wife who are purchasing a rental property by way of a mortgage. The legal ownership will be 50:50 in joint names, and the agreement will be recorded on the land registry

View Answer

Salary Sacrifice and P11ds

Q.: My client has entered into a salary sacrifice agreement with his employees for the provision of company cars. What do I need to declare on the upcoming P11D?

View Answer

A Mexican Standoff – Sub-Sale Relief Simplified

Acting as an intermediary for property buyers and sellers – perhaps as an estate agent or as a property trader – comes with its own unique risks, whether it’s a buyer falling through on t

View Answer

Vantage Fee Protect Customer Testimonials

Having changed over to Vantage a couple of years ago we have been very satisfied with the service. Especially the claims handling and technical advice lines for both our firm and insured clients on employment and business legal matters. The webshop Vantage offer allows our clients to join and pay electronically. This positively impacts our bottom line and makes things simple and efficient for our clients.

Linda Giles Chartered Accountant

Real people, real results

Vantage Fee Protect provide market leading Tax Fee Protection
Insurance schemes through accountants.

The Vantage Portal provides access to a range of digital solutions, including our Claims Portal, Premium Portal, client Webshops and the AddVantage benefits.
Debroah Hawkyard
Truly professional staff, especially the account manager who handled my account. Thoroughly recommended.
Craig Hanlon, Beancounter Accountancy Services
Excellent service from a reliable, dedicated team made the whole Tax investigation Service process simple to operate for our firm. Would very gladly recommend.
Michael Lee-Brown, Braywood Limited
I would like to compliment Yasine on his great service and professionalism in handling my company's needs and dealing with all queries surrounding the mailing. Also responding very quickly to emails.
Dave Bowe, BAS Bristol
I have used Vantage for over 10 years and never contemplated moving to another provider which I think says it all. Very friendly/competitive in pricing and professional.
Ronald Brotherton
Always top service and on-hand to deal with any queries. Definitely recommended!
David Wall, A J Bennewith & Co
Having switched to VTFP, we were immediately really impressed with the advice line service, the advisors are brilliant, no waiting times, you nearly always get an advisor on the first time of calling.
Diana, Robinson Miller
We find their technical advice lines are answered quickly, and the staff are highly capable. As a further benefit, we like their online employment portal with over 400 current documents.
Giess Wallis Crisp LLP
We are very pleased to see that the gross premiums number has gone well beyond the promised mark, your bespoke marketing strategy has played an integral part.
Alan Paterson, Anderson Anderson Brown LLP
We moved our tax fee protection scheme to Vantage in 2015. The whole process of switching providers turned out to be painless, thanks to the help of the Vantage team.
O’Reilly Chartered Accountants
The Team at Vantage are always a delight and made the switch seamless, we have got so much more out of our Fee Protection scheme since switching to Vantage.
Francesca, Future Cloud Accounting
The webshop Vantage offer allows our clients to join and pay electronically. This positively impacts our bottom line and makes things simple and efficient for our clients.
Linda Giles Chartered Accountant
We have been very impressed with Vantage’s claims handling, not only do we now use a simpler online claims portal but the claims team pick up the phone and chat through any issues.
Sterling Chartered Accountants
We moved to Vantage Fee Protect because they offered us something unique – a method of offering fee protection to our clients online via a Synergee branded webshop.
Synergee Ltd

Don’t be shy,
get in touch

Vantage Fee Protect provide market leading Tax Fee Protection
Insurance schemes through accountants.

"*" indicates required fields

Privacy Policy Consent*
This field is for validation purposes and should be left unchanged.