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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

HM Revenue & Customs
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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.