Grant-funded installations – VAT reduced rate
Heating appliances and certain installations (for example, boilers and central heating systems) or security equipment (for example, smoke alarms, locks and bolts) and services related to connecting or reconnecting of a gas supply can be supplied at the reduced rate to the extent that the provision is grant funded and provided to a person who is either over 60 or receiving certain state benefits.
For further information see HMRC VAT Notice 708/6: energy-saving materials.
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