10/10/2026
Anyone looking to install Air conditioning in there home before next summer please be advised the government's Vat exemption is changing, we have been advised the following :
under current HMRC rules, VAT on qualifying domestic air conditioning installations changes from 0% to 5% on 1 April 2027, including in Scotland.
Until 31 March 2027: 0% VAT.
From 1 April 2027: 5% VAT.
This applies to permanently fitted air-to-air heat pump systems that provide heating and cooling, supplied and installed in residential accommodation. HMRC confirms these can qualify as air source heat pumps; portable units don’t qualify