www.heatingandventilating.net
CO-ORDINATED DESIGN IN MVHR STRATEGY
Brookvent’s David Kernaghan explores how tomake a success out of MVHR
W
hen designed correctly, an MVHR systemis a hugely beneficial piece of
technology, providing energy savings and improved indoor air quality. As one of the youngest of the
standard M&E packages it’s arguably the least understood.With somany poor examples of MVHR use existing in today’smarket, there are legitimate concerns that the technologymay be overshadowed by its failures rather than its strengths. Therefore, as these products
becomemore prominent, it’s important to understand the processes involved in producing a successful MVHR strategy.
MVHR –more than just a unit
It’s essential when considering an MVHR strategy, that a holistic approach is taken. It is a whole house systemmade of several components. At the heart of any MVHR strategy is the ducting
system.MVHR ismuchmore
than a unit and a comprehensive, intelligent duct design is essential to ensure the most efficient route can be achieved, resulting in reduced pressure loss.
The importance of co-ordinated design
MVHR can impact every internalmechanical and electrical service. Too often it is treated as an afterthought and squeezed into a place that isn’t suitable. Often MVHR is only included on the heating/plumbing layouts of M&E designs,
even though electrical layouts have an equally large impact on the design. High- level electricals are vying for the same space as the ducting, so it’s just as important to design with these inmind. As well as the duct design, there are other external considerations that need to
be considered, such as attenuation, fire protection, aesthetics of the build and cross contamination. The best way to ensure these different aspects aremanaged is to utilise a co-
ordinated design service. This is as important as the unit itself and should not be overlooked, as the designmay ultimately have an impact on the unit selection.
Fitting andmaintenance
Once the design has been finalised it’s imperative the installation is carried out by competent installers. Using a BPEC approved teamto carry out the installation fromfirst fix to commissioning will ensure this process is carried out to the highest standards. Another factor in guaranteeing the unit is used to its full potential, is educating
end users on how to work andmaintain their product. End users should bemade aware of how and when to replace filters in order to ensure their MVHR unit is providing themwith clean, fresh air.
hottopic T
TAX IS GOING DIGITAL
here aremajor changes coming fromHMRC that will affect VAT registered businesses with a turnover above the £85,000 threshold. John
Thompson, CEO of the Association of Plumbing & Heating Contractors (APHC), highlights the forthcoming changes to VAT accounting. 'Making Tax Digital’ for VAT is going tomean that
fromApril 1 , 2019 around onemillion businesses will need to submit VAT Returns through compatible software and keep digital records. VAT is the firstmajor phase in the Making Tax Digital initiative which was
first announced by the government in 2015 as part of HMRC's ambition of making tax administrationmore effective,more efficient and easier for taxpayers to get their tax right. FromApril 1, 2019 VAT return data will need to be kept in a digital
format and ‘digitally linked’ to HMRC so that transactions can be traced fromsource data (i.e. the purchase or sales ledger) through to VAT return completion and upload to HMRC. HMRC define ‘digitally linked’ as the transfer or exchange of datamade electronically between software programmes,without the involvement or need formanual intervention. This can be achieved through software which connects to HMRC’s platform via an API (Application Programming Interface) so that data can be transmitted to and received fromit. This is inmuch the same way as smartphone banking apps send and retrieve data froma bank’s system. Bridging software is also available that will enable data to be taken from
spreadsheets turning it into a compatible format and then validating it before submitting the information to HMRC. Bridging software takes the formof an add-in widget that users bolt onto a spreadsheet. HMRC have a list of suppliers who offer compatible VAT software on their
website:
www.gov.uk/guidance/software-for-sending-income-tax-updates As Making Tax Digital for VATwill be available on a voluntary basis to
businesses with a turnover below the £85,000 threshold, businesses need to determine whether they are impacted by the change, i.e. is their turnover currently under the £85,000 VAT threshold or is it likely to go over this threshold within the next 12months. Businesses will need tomonitor their taxable turnover on a rolling 12-month basis, to ensure they do not exceed the threshold for VAT. If they believe itmight, they will need to prepare. Businesses who have not commenced with the transition need to start
reviewing their systems and processes to ascertain whether their current software is compliant or understand what changes or upgrades theymay need to implement. Additionally if they haven't already done so, I would advise business owners to seek advice froman accountant to explain how the new digital systemwill work, to recommend compliant accounting software, to help themchangeover to the new system, and to stay abreast of any changes and updates the governmentmightmake. It is important to note that while Making Tax Digital for VAT will change
themanner in which VAT returns are submitted, it will not alter the deadlines or the frequency of VAT return filings. HMRC have said that the Making Tax Digital initiative would be extended to taxes other than VAT by 2020 at the earliest.
www.heatingandventilating.net
December 2018
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