This was an appeal to the Upper Tribunal from the First-tier Tribunal (FTT) regarding the VAT liability of the supply and fitting of insulated roof panels to the appellant’s customers’ conservatories. The question raised in this appeal was whether the supply of these panels was subject to a reduced 5% rate of VAT on the basis that it was a supply of insulation for roofs, or whether they were subject to the standard rate of VAT at 20% on the basis that they were a supply of a conservatory roof itself.

The appellant argued that the FTT failed to apply the legislation correctly, having regard to the relevant authorities. The appellant’s roof panels fitted in place of the previous glass or polycarbonate panels and did not require the