VAT on all in one heat pump water heaters

nookycook

Hi - these haven't taken off in the UK, but they are a hot water cylinder with a heat pump on top (700 watts),(look up Dimplex Edel),  that heats the water with the same COP about 3, as the heat pump room heating systems, and I think very useful if you have electric heaters   My question is, "Do they qualify under Energy Saving materials 2.20 for 0% VAT rating"?

The clause says, "

2.20 Air source heat pumps

Air source heat pumps use the air as a source of heat. They absorb heat from the outside or surrounding air and transfer that into useable heat in the home for space or water heating, or both.

"

Please would anyone with VAT expertise be good enough to advise me please?

  Jt 

Jeremy535897

If you google Dimplex Edel and go into any one of the shops selling them, you will see that they quote ex and inc VAT prices, with the VAT rate being 20%.

Qyburn

I don't think that means anything.  The zero rating only applies to "Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation". So straight sale would not be included.

https://www.legislation.gov.uk/uksi/2022/361/article/7/made

Jeremy535897

Then the appropriate action is to ask the person you would be using to install it.