VAT rating on batteries and off grid.

[Energetic]

Been out of the loop for a bit, am I right in assuming that batteries for a domestic self consumption situation are 5%?

Also for off grid systems?

Cheers

E

 

[Stuart Houghton]

My interpretation is if installed after the PV has been installed and commissioned then it should be 20 %

If installed at the same time then possibly 5 % but its not clear cut. If you look at the VAT guide for reduced VAT it does not show battery systems in the list of products. I wrote to HMRC about this issue and received a very unhelpful reply basically saying look at the VAT Guide.

Take a look here and see what you think