The Upper Tribunal has agreed with the decision of the First Tier Tribunal (FTT) which dismissed the appeal of the roofing company Greenspace Limited as it found that the supply and installation of conservatory roof insulation in the form of insulated roof panels is a standard-rated supply for VAT.

Greenspace is a UK-based company whose main business in the UK is the supply of conservatory roof insulation in the form of insulated roof panels. The panels are made up of a thick layer of ‘close cell extruded polystyrene foam’ with a thin coating of aluminium on the top and bottom of the panel and a final protective powder coating.

The point of these insulated roof panels is to contain the heat in its customer's conservatories in the winter and to release it in the summer.