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<p>VAT is a broad-based tax on consumption and the 20 per cent standard rate applies
to most goods and services. While there are exceptions to the standard rate, these
have always been limited by both legal and fiscal considerations.</p><p> </p><p>One
such exception is the reduced rate of VAT of 5 per cent for the installation in residential
accommodation of certain energy-saving materials such as ground source heat pumps,
air source heat pumps and solar panels that help to reduce carbon emissions. Detail
about the circumstances in which such reliefs apply can be found in Energy-saving
materials (VAT Notice 708/6).</p>
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