Upper Tribunal rules on energy-saving materials – Greenspace Ltd

Greenspace Ltd

The Upper Tribunal has ruled that provision of insulated roofing panels for conservatories was the supply of a new roof, rather than insulation for a roof and so did not fall within the reduced rate of VAT for energy-saving materials.

Hui Ling McCarthy QC and Edward Hellier acted for Greenspace.  The decision can be found here.