Please help - VAT on insulation for Ground Source Heat Pump

ckra1000

I've searched the forum and can't find anything to answer the following question.

I have read HMRCs VAT notices on reduced VAT for Insulation and for installing a Ground Source Heat Pump.

The Ground Source Heat Pumps materials and labour are charged at 5% VAT.

Insulation which is installed as a job in it's own right is also charged at 5% VAT. When insulation is installed when building an extension or part of a renovation, VAT is charged on the insulation at full rate.

My questions is this.

Insulation had to be installed in our old building when we were renovating our property and installing our Ground Source Heat Pump. Without the extra insulation, the Ground Source Heat Pump would'nt be able to heat the building.

As it was required as part of the installation of the Ground Source Heat Pump, should this insulation be charged at 5% VAT?