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Reduced or standard rate of VAT for insulated roof panels?

30 November 2021
Issue: 4819 / Categories: Tax cases
Greenspace v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 November 2021

The taxpayer’s main business was the supply and installation of insulated roof panels for conservatories.

HMRC considered this was a standard-rated supply and raised assessments. The taxpayer appealed. It said the predominant characteristic of the panels was insulation and they therefore qualified for the reduced rate of VAT (5%) as energy-saving materials (VATA 1994 Sch 7A gp 2 note 1(a).

The First-tier Tribunal dismissed the appeal finding in effect that the taxpayer supplied new roofs. The matter progressed to the Upper Tribunal.

The taxpayer said the First-tier Tribunal should have applied a ‘sliding scale’ to decide whether the supply was one of a new roof or alterations to an existing roof. The judges disagreed saying the First-tier Tribunal was entitled to focus on what the taxpayer ‘actually provided namely panels’. It was also entitled to consider the panels and their installation and ask whether the overall supply...

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