Guide to Reduced-Rate VAT Items

Understanding which goods and services qualify for reduced-rate VAT is essential for correct tax treatment.

Qualifying Items

Energy and Fuel

• Domestic fuel and power
• Energy-saving materials
• Heating equipment

Health and Safety

• Mobility aids
• Maternity pads
• Child car seats
• Smoking cessation products

Property and Construction

• Residential conversions
• Energy-saving materials
• Grant-funded installations

Application Rules

1. Conditions for Qualification

   • Product specifications
   • Usage requirements
   • Customer eligibility

2. Documentation Requirements

   • Evidence of eligibility
   • Record keeping
   • Customer declarations