The 5% reduced VAT rate applies to the installation of certain energy-saving materials on residential accommodation. For the University, residential accommodation means:
- houses, blocks of flats or other dwellings
- residential accommodation for students
Energy-saving materials covered by the reduced rate include the following:
- controls for central heating and hot water systems
- draught stripping
- insulation
- solar panels
- ground source heat pumps
- air source heat pumps
- micro combined heat and power units
- wood-fuelled boilers
Please contact the Tax Team for further information
