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In Greenspace (UK) Limited v HMRC [2020] TC07828, the First Tier Tribunal (FTT) found that supply and installation of conservatory roof insulation in the form of insulated roof panels is a standard-rated supply for VAT.

Greenspace is a UK-based company whose main business in the UK is the supply of conservatory roof insulation in the form of insulated roof panels. HMRC assessed Greenspace to VAT on the basis that its supplies of roofing panels were standard-rated supplies.

Greenspace argued against the assessments on the basis that:

HMRC argued:

Greenspace argued that its supply of roofing panels did not amount to a roof or a replacement roof. Greenspace appealed to the FTT against those assessments.

The FTT considered that:

For these reasons Greenspace’s appeal was dismissed and HMRC’s assessments for each of the VAT periods in dispute are confirmed.  

Comment

Note, changes came into effect from 1 October 2019 which only allow the installation of energy-saving materials and the labour to be reduced rate provided any one of the social policy conditions is satisfied or the 60% threshold is not exceeded.

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Greenspace (Uk) Limited v HMRC [2020] TC07828