This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

VAT on Cental Heating Install

daisy_sb
Posts:1
Joined:Sat Feb 03, 2024 7:44 pm
VAT on Cental Heating Install

Postby daisy_sb » Sat Feb 03, 2024 7:47 pm

I have just had central heating (gas boiler) installed in my residential property. Prior to this I only had electric wall heaters and an immersion water tank which were terrible to run.
What VAT rate do I pay to the contractor? He is supplying materials and installing them.
Will it be 20% or 5%
I read a couple of sourcing that said if a contractor supplies AND installs it is 5% but contractor is saying 20%

pawncob
Posts:5083
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Re: VAT on Cental Heating Install

Postby pawncob » Sat Feb 03, 2024 9:00 pm

A central heating system may consist of a conventional boiler, radiators, copper pipe, radiator valves, heating controls and so on. Supplied on their own, they are separate supplies in their own right but, supplied together, they form a single supply of a central heating system. While some components of the central heating system may be zero rated as ESMs if supplied on their own, where they are all supplied together they are part of a single supply of a central heating system and, since a central heating system is not included in the list of ESMs eligible for the relief, the whole supply is standard rated.
With a pinch of salt take what I say, but don't exceed your RDA


Return to “VAT & Excise Duties”