VAT Notice 708/6
VAT zero-rated applies only to installations in residential accommodation. This includes:
-houses, blocks of flats or other dwellings
-armed forces residential accommodation
-homes providing care for the elderly, disabled people, or people who suffer or have suffered from drug or alcohol dependency or mental disorder
-institutions that are the sole or main residence of at least 90% of their residents
-monasteries, nunneries and similar religious communities
-residential accommodation for students or pupils
-self-catering holiday accommodation
-caravans used as a place of permanent habitation (such as a park home or static caravans sited on a permanent residential caravan park)
-houseboats that are designed or adapted for permanent habitation and have no means of self-propulsion, or other boats which are used as a person’s sole or main residence, such as canal boats and Dutch barges, on which the boat owner pays Council Tax or domestic rates.
Which products are exempted from VAT?
Solar panels include all systems that are installed in, or on the site of, a building and that are:
Solar collectors such as evacuated tube or flat plate systems, together with associated pipework and equipment, such as circulation systems, pump, storage cylinder, control panel and heat exchanger
Photovoltaic (PV) panels with cabling, control panel and AC/DC inverter
If you are sure that you meet the tax-free requirements, please feel free to order the VAT zero-rated products and sign after placing the order, and we will provide this information to the tax authorities. If you do not meet these conditions, please choose the tax-inclusive version of the same product to place your order.