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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

Grant-funded installations: renewable source heating systems

Renewable source heating systems are systems that heat space or water using energy from renewable sources, rather than from fossil fuels. The reduced rate applies to the installation, repair and maintenance of renewable source heating systems, and is covered by the VAT Act 1994, Schedule 7A, Group 3, Items 8A and 8B.