Reduced VAT rate of 5% for over 60s on energy saving measures

123456

I have been unable to find any reference to this on any of the forum's boards so hope it is useful to folk.  We were about to pay for internal insulation with VAT levied at 20% when a friend alerted us to the HMRC guidance which states that contractors can levy VAT at 5% for those who satisfy the social policy conditions, which includes those who are over 60 (as well as for those in receipt of certain benefits). My husband is 62 and we are not eligible for any benefits.  Our contractor checked with his accountant and duly revised the invoice, saving us a lot of money.  Details are here: www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equpment-notice-7086

Slinky

Link is incorrect, should be https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086