No more VAT on lighting control for new builds

No more VAT on lighting control for new builds

Finally, HMRC in their ultimate wisdom have recognised the benefits of installing lighting, heating and ventilation control into homes. The home automation industry has been lobbying for years to have lighting control – a key energy efficiency solution in a home – recognised and incentivised and now, in a quietly, almost whispered update released in August “central controls (to the extent that these relate to light, heat or ventilation)” has been added to the list of articles considered as ordinarily incorporated in a building.

And There's More...

“light fittings (including chandeliers and outside lights) and intelligent lighting (but not including remote control handsets) are now included.

For the full article follow this HMRC Notice 708 13.6