VAT on draft proofing

theGrinch

I am in the process of replacing my old windows.

Does anyone know if VAT is levied at a reduced rate of 5% if I draught proof the new windows and the glass is K consistent with current building regs? Is it on the whole of the window the VAT reduction if there is one?

Also can I use old window lead on new sash windows or can there be problems?

thanks

themacster

If you're replacing windows then surely the new ones should be draught-proof in themselves? You won't get reduced rate for the replacement windows themselves as they're not part of the HMRC definition of energy saving materials

Don't know about the technicalities of fitting lead strip, but if you do it will change the weights of the sashes and you will probably need to alter the sash weights to balance the sashes

theGrinch

apologies I mean "lead weights" reused.

themacster

Aah I see! New sashes are likely to weigh different to the old ones so you'll need different sash weights - if you're getting complete new windows they would come with them I would have thought, or are you just replacing the sashes? The glazing you choose will also affect the weight

phill99

VAT is levied at the reduced rate on energy saving materials. As the macster says, glass isn't classed as such, so will be levied at the normal rate.

Its not you who decides what VAT level to pay. Its the retailer who will be advised by HMRC what to charge. The draftproofing will be at the reduced rate, but the rest at the standard rate. Given the cost of the window the 12% saving on just the draftproofing will be deminimus.