VENSAV4050 - Grant-funded installations: scope of reduced rate for grant- funded installations
The 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.
The application of reduced rate is restricted to the supply and installation of items specified in the VAT Act 1994, Schedule 7A, Group 3. The relief does not extend to installations of other energy-efficient products, even if they are grant-funded.