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As @jack says both are really services so full VAT applies. You might be able to argue that the MVHR is labour to set up the system but that would need to be a conversation with the company in question to see if they would zero rate it. No guarantee though. It you got them to fit something on a ‘fit and commission’ basis then it may properly be classed as labour and eligible for zero rating, but commissioning on its own is a bit of a grey area IMO. 

 

Air tightness test is definitely a service so VAT is chargeable and not reclaimable. 

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