HMRC is consulting on updated draft legislation to amend the scope of the VAT relief for the installation of energy-saving materials (ESMs) in residential accommodation.

The proposed amendments will:

  • maintain the reduced rate on installations of ESMs in residential accommodation for recipients who are aged 60 or over or receiving certain benefits, and for housing associations;
  • remove the reduced rate for the installation of wind and water turbines; and
  • maintain the reduced rate for all other installations in residential accommodation where the cost of the materials does not exceed 60% of the total cost of installation.


WIM Accountants are here to help businesses with their accounting and taxation needs.

ACCAWe are a member firm of Association of Chartered Certified Accountants

London Office

37 New North Road

Contact: 02082271700

Nottingham Office

Trent Business Center, Thoroton Road, West Bridgford, Nottingham NG2 5FT


Monday - Friday : 09:30 - 17:30
Saturday and Sunday : Closed

Subscribe to Us