Kevin Treanor – of VAT Optimiser Informs CORGI Technical of Changes to VAT
HMRC have altered Vat Notice 708/6 which is their guideline for our industry in the use of 5% VAT on energy efficient controls. Section 2.3.3 now states that a central heating system installed as the principal supply along with energy efficient controls now renders the entire installation at 20% VAT. This has always been their argument, they have simply updated their 708/6 notice. No doubt some PR on their part will ensue.