5% vat for all associated renewables works direct to client. Including associated landscaping/reinstatement.
From memory it's changed slightly to exclude wind and water turbines this year.
Used to be Onus on the client to reclaim the vat but now it is squarely on the contractor to charge at the appropriate rate, same for new builds, conversions and disabled access as said above! I personally no longer question the wisdom, and if it meets the below link do as i'm told by HMRC with a chain of evident emails showing I have queried it.
VAT rates for building work, including plumbers, plasterers and carpenters - new houses and flats, work for disabled people, energy saving, grant-funded heating, conversions and renovations, properties that are not homes
www.gov.uk