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DELIVERY

Collect from our showroom for FREE! We can arrange for delivery which is provided at cost. Pallet delivery to NI is £30+VAT and £50+VAT to ROI. Contact us for further information.

Currently VAT in the UK is charge at 20% for goods and materials. However exemptions apply for 'energy saving materials'. Many of our good qualify for 5% VAT to the domestic customer.

This site applies VAT at the standard 20% rate, unless otherwise specified. For technical reasons we can only show one VAT rate which is 20%, therefore products that attract 5% have had the VAT included in the price which is specified in the description.

The order acknowledgement and receipts you receive will only show the VAT for the items that attract 20% VAT. VAT for the 5% items are included in the price and is not itemised. If you require an itemised VAT receipt for business purposes we will happily provide this if you contact us at info@get-renewables.com. 

If the product purchased on this site is to be resold then the VAT rate must be adjusted from 5% to 20%. Please contact us in this instance to have your order amended accordingly.

Below are some extracts from the HMRC website, however GET-Direct.com (Green Energy Technology Ltd) accept no responsibility for VAT advice or guidance and it is the customers responsibility to make themselves fully aware. For guidance you can also view:  http://www.hmrc.gov.uk/vat/


HMRC Source:

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_CL_000514#P70_4298

2.5 What energy-saving materials are covered by the reduced rate?

The reduced rate applies to installations of:

§  central heating and hot water system controls (see paragraph 2.6);

§  draught stripping (see paragraph 2.7);

§  insulation (see paragraph 2.8);

§  solar panels (see paragraph 2.9);

§  wind turbines (see paragraph 2.10);

§  water turbines (see paragraph 2.11);

§  ground source heat pumps (see paragraph 2.2.7);

§  air source heat pumps (see paragraph 2.2.8);

§  micro combined heat and power units (see paragraph 2.2.9); and

§  wood-fuelled boilers (see paragraph 2.2.10)

2.6 Central heating and hot water system controls

Central heating and hot water system controls include manual or electronic timers, thermostats, mechanical or electronic valves, including thermostatic radiator valves.

2.7 Draught stripping

Draught stripping products are strips that are fixed around windows, interior and exterior doors, and loft hatches to reduce draughts.

2.8 Insulation

Insulation means materials that are designed and installed because of their insulating qualities.

The reduced rate applies to installations of insulation for:

§  walls;

§  floors;

§  ceilings;

§  roofs or lofts; and

§  water tanks, pipes or other plumbing fittings.

The reduced rate does not apply to essentially decorative products such as curtains and carpets.

2.9 Solar panels

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; or

§   photovoltaic (PV) panels with cabling, control panel and AC/DC inverter.

2.10 Wind turbines

The reduced rate covers the installation of all equipment essential to the operation of wind turbines, including mounting poles, electrical cables, battery banks and voltage controllers.

2.11 Water turbines

The reduced rate covers the installation of all equipment essential to the operation of water turbines, including electrical cables, battery banks and voltage controllers.

2.12 Ground source heat pumps

These transfer energy from the natural heat stored in the earth to heat the home and domestic hot water. They can also be used to augment existing heating systems in the same way as solar panels.

2.13 Air source heat pumps

These use the air as a source of heat. Some air source heat pumps can be reversed so that they draw heat from inside a building, thus providing cooling during the summer as well as indoor heating for colder periods of the year.

2.14 Micro combined heat and power units

These produce heat and hot water but, in addition, they also generate electricity.

2.15 Wood-fuelled boilers

The reduced rate covers the installation of boilers designed to be fuelled solely by wood (including wood chips and pellets), straw or similar vegetal matter. Some boilers need hoppers to feed the fuel into the boiler. Where a hopper is integral to the installation of the boiler it is included within the scope of the reduced rate.

The reduced rate does not apply to installations of ‘multi-fuel’ or ‘dual-fuel’ boilers which are designed to burn other non-renewable fuels such as coal or oil as well as wood; nor does it cover stand-alone wood-burning stoves. The construction or conversion of buildings or extensions for use as log or fuel stores also falls outside the scope of this reduced rate.

2.16 What is residential accommodation?

The installation of energy-saving materials is only reduced-rated if they are for use in the following types of residential accommodation:

§  houses, flats or other dwellings;

§  armed forces residential accommodation;

§  children’s homes;

§  homes providing care for the elderly, disabled people, or people who suffer or have suffered from drug or alcohol dependency or mental disorder;

§  hospices;

§  institutions that are the sole or main residence of at least 90% of their residents;

§  monasteries, nunneries and similar religious communities;

§  school and university residential accommodation for students and pupils;

§  self catering holiday accommodation;

§  caravans that are sited on permanent residential caravan parks. They must be either longer than 7 metres or wider than 2.3 metres, excluding towing bars and similar apparatus used solely for the purpose of attaching the caravan to a vehicle; and

§  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.

The reduced rate does not apply to the installation of energy-saving materials in hospitals; prisons or similar institutions; hotels or inns or similar establishments.

2.17 What is a relevant charitable purpose?

Relevant charitable purpose means use by a charity:

§   for a non-business purpose; or

§   as a village hall or similarly in providing social or recreational facilities for a local community.

If a charity does not make a charge, its activities are generally non-business.

For further guidance on charities and their business/non-business activities, read Notice 700 The VAT guide and Notice 701/1 Charities.

2.18 Other energy-efficient products

The reduced rate only applies to the installation of the energy-saving materials listed at paragraph 2.5.

The reduced rate does not apply to the installation of other energy-efficient products, such as energy-efficient boilers (but see Section 3 if the installation is grant-funded), secondary or double glazing, low-emissivity glass, or energy-efficient fridge freezers.

3. Grant-funded installations of heating equipment and security goods

3.1 What installations are reduced-rated?

The reduced rate applies to the grant-funded installation of certain heating equipment and certain security goods (see paragraph 3.2) in the sole or main residence of a qualifying person (see paragraph 3.9).

This includes the price of the equipment itself.

The reduced rate only applies to the extent that the supply is grant-funded (see paragraph 3.10).

If you supply heating equipment or security goods without installing them your supply is standard-rated, even if it is grant-funded.

3.2 What goods and services are covered by the reduced rate?

3.3 Heating appliances

The reduced rate applies to the installation of:

§  closed solid fuel fire cassettes;

§  electric dual immersion water heaters with factory-insulated hot water tanks;

§        electric storage heaters;

§        gas-fired boilers;

§        gas room heaters with thermostatic controls;

§        oil-fired boilers; and

§        radiators.

3.4 Central heating systems

The reduced rate applies to the installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system.

This includes micro combined heat and power systems, which are heating systems that also generate electricity.

The reduced rate includes repairs and replacements of such equipment, whether or not the original system was installed under a relevant grant-funded scheme.

3.5 Renewable source heating systems

The reduced rate applies to the installation, repair and maintenance of renewable source heating systems.

This means space or water heating systems which use energy from:

§        renewable sources, including solar, wind and hydroelectric power; or

§        near renewable sources, including ground and air heat.

Installing energy-saving materials

You may be able to charge VAT at the reduced rate of 5 per cent when you supply and install certain energy-saving materials. 

The reduced rate only applies to specified energy-saving materials. And it only applies when you install them in certain types of building.

Situations when the reduced rate would - and wouldn't - apply

You can charge the reduced rate of VAT on work you do to install qualifying energy-saving materials, and on the price of the materials themselves. But if you only supply the materials then you must always charge the standard rate of VAT on them.

If you have to do any minor work as part of the installation then you can charge the reduced rate on that too. This could include, for example, cutting down doors and windows or painting and plastering the area you've worked on to make good. But if installing the energy-saving materials is incidental to another job - such as building an extension or replacing a roof - then you can't charge the reduced rate on any of the work. If the standard rate of VAT applies to the main job then you'll have to charge it on the whole of the work.

Materials you can charge the reduced rate on

You can charge the reduced rate of VAT when you install the following energy-saving materials in a qualifying building:

·         central heating and hot water system controls

·         draught stripping

·         insulation

·         solar panels

·         wind turbines

·         water turbines

·         ground-source heat pumps

·         air-source heat pumps

·         micro combined heat and power units

·         wood-fuelled boilers

Check which energy saving materials you can zero-rate in VAT Notice 708/6

Premises where you can charge the reduced rate on an installation

You can only charge the reduced rate of VAT on qualifying energy saving materials when you install them in one of the following:

·         residential accommodation

·         a building used by a charity for a non-business purpose

·         a building used by a charity as a village hall, community centre or similar to provide social or recreational facilities for a local community

Check what qualifies as residential accommodation in VAT Notice 708/6

Read more about VAT on energy-saving materials


HMRC Source:

http://www.hmrc.gov.uk/vat/sectors/builders/construction.htm

Installing grant-funded heating equipment and security goods

You may be able to charge VAT at the reduced rate of 5 per cent on certain items of heating and security equipment if you install them in the homes of people who are either:

·         aged 60 or over

·         on benefits

These items are:

·         heating appliances like boilers

·         heating systems - for example central heating

·         renewable-source heating systems, such as solar heating

·         security goods like locks and bolts for doors and windows

You may also be able to charge the reduced rate on a connection or reconnection to the mains gas supply. See the section below on connecting someone to the mains gas supply for more information.

As long as at least part of the bill is paid for by a qualifying grant, you may be able to charge the reduced rate on the amount of the bill that's grant-funded. But you can only charge the reduced rate if all of the following apply:

·         the person you do the work for is receiving a benefit that qualifies, or they're aged 60 or over

·         you install the goods in their only or main home

·         the goods you install are ones that the reduced rate applies to

·         you install the goods and not just supply them - as long as you install the goods you can charge the reduced rate on their price as well as on the installation work

·         the installation is covered by a grant made under a scheme to fund energy efficiency measures in the homes of people who are less well off

Heating appliances that can qualify for the reduced rate

The reduced rate can apply when you install:

·         closed solid-fuel fire cassettes

·         electric dual immersion water heaters with factory-insulated hot water tanks

·         electric storage heaters

·         gas-fired boilers

·         gas room heaters with thermostatic controls

·         oil-fired boilers

·         radiators

Central heating systems

The reduced rate can apply when you install, maintain or repair:

·         boilers

·         radiators

·         pipe work

·         controls that are part of a central heating system

It applies to heating systems that also produce electricity. You can charge the reduced rate on grant-funded repairs and replacements for these items even if the original system wasn't grant-funded.

Renewable-source heating systems

The reduced rate can apply when you install, maintain or repair renewable-source heating systems. These are space or water heating systems that use energy from:

·         renewable sources, including solar, wind and hydroelectric power

·         near-renewable sources, including ground and air heat

Security goods

The reduced rate can apply when you install certain security goods as long as they're linked to a grant-funded installation of energy saving materials or a central heating system. The types of security goods it can apply to are:

·         locks and bolts for windows

·         locks, bolts and security chains for doors

·         smoke alarms

·         spy holes

It doesn't matter if they're installed by a different contractor to the one who installs the energy saving materials or heating system.

Benefits that qualify someone to receive the reduced rate

Someone who receives one or more of the following benefits could be eligible to be charged the reduced rate of VAT on a grant-funded installation of heating equipment, security goods or a gas connection:

·         Child Tax Credit (other than the family element)

·         Council Tax Benefit

·         Disability Living Allowance

·         Disablement Pension

·         Housing Benefit

·         Income-based Jobseeker's Allowance

·         Income Support

·         War Disablement Pension

·         Working Tax Credit

Grant funding

You can only charge the reduced rate on the proportion of the bill that's covered by the grant. So if your customer only gets a grant for half of the cost, you can only charge the reduced rate on half of your bill. And if the grant covers other work as well then you can only charge the reduced rate on the work described in this section. Any other work must normally be standard-rated.

If there's a leasing arrangement in place and you sell the heating system to the leasing company, you must charge the standard rate of VAT on the sale. But you can charge the reduced rate on the installation work if you bill that directly to the householder and meet all the other conditions.

Read more about VAT on grant-funded installations of heating and security equipment in VAT Notice 708/6

 

GET-Direct is an on-line subsidiary of Green Energy Technology Ltd, Company Number NI072042, VAT No:GB 973447193. We aim to provide quality and cost effective solutions for all your renewable needs. This site allow customer to find the best product at the best price. Items on this site require professional assistance to install. Please seek professional advice where required. We are MCS Accredited and our team will be happy to assist you with your requirements. This website and its content is copyright of Green Energy Technology Ltd - © Green Energy Technology Ltd - 2011. All rights reserved.