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.