VENSAV4250 - Grant-funded installations: connection or reconnection to the mains gas supply

The reduced rate covers situations where a qualifying person:

• is connected to the mains; or
• has been disconnected from the mains,

and the connection or reconnection is paid for under a grant-funded scheme.

This is covered by the VAT Act 1994, Schedule 7A, Group 3, Items 3 and 4.