A: Since 1st February 2024 (until 31st March 2027) the installation of certain "Energy Saving Materials" (ESM) in a building used "solely" for a "Relevant Charitable Purpose" is zero rated as confirmed in para 2.2.2 of Notice 708/6. Solar panels are confirmed as being ESM in paras 2.7 & 2.11. This zero rate covers the panels as well as the installation service if they are supplied by the installer as part of the same agreement. The charity should confirm in writing to its supplier the relevant charitable purpose (i.e. provision of free food) that this building is being used for.
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