This was an appeal by the taxpayer against a decision of the First-tier Tribunal regarding the liability of central heating components.

The appeal to the Upper Tribunal was brought by the appellant against VAT assessments issued by HMRC for the periods 03/06 to 09/08. The appellant made supplies of installing boilers or central heating systems in residential accommodation. The appellant asserted that a component of those supplies comprised the installation of energy-saving materials to which the reduced rate was applicable.

The question was whether the supply of the