ICAEW.com works better with JavaScript enabled.
Exclusive content
Access to our exclusive resources is for specific groups of students and members.
Q: My client is having some solar panels installed into his 1970s house which is situated in Bath, England. The works were started in April 22 and completed in June 22. What is the VAT liability of the installation of these panels?

A: This is now a zero-rated taxable supply as the law was changed for supplies made in England, Scotland & Wales from April 2022 until the end of March 2027.This is explained in chapter 2 of Notice 708/6 on Energy Saving Materials. Prior to this such supplies may, subject to meeting additional criteria, have been reduced-rated; these reduced-rate rules still apply to installations in Northern Ireland due to the Brexit Northern Ireland Protocol.