»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp reduced rate applies to the services of:

• installing certain heating appliances; and
• installing, maintaining and repairing central heating systems and similar, and renewable source heating systems

in the homes of qualifying persons, to the extent that the supply is grant-funded and in so far as the supply does not fall to be zero rated under Group 23 of Schedule 8 of the VATA1994.

»Ê¹ÚÌåÓýapp application of reduced rate is restricted to the supply and installation of items specified in the VAT Act 1994, Schedule 7A, Group 3. »Ê¹ÚÌåÓýapp relief does not extend to installations of other energy-efficient products, even if they are grant-funded.