Commentary

V4.408 Heating equipment and appliances

Part V4 Exemption, zero-rating and reduced rates

V4.408 Heating equipment and appliances

V4.408 Heating equipment and appliances

The following1 are liable to the reduced rate of VAT of 5%2 (subject to the qualifications set out under the headings below):

  1.  

    (1)     supplies to a qualifying person of any services of installing heating appliances in the qualifying person's sole or main residence

  2.  

    (2)     supplies of heating appliances made to a qualifying person by a person who installs those appliances in the qualifying person's sole or main residence

  3.  

    (3)     supplies to a qualifying person of services of installing, maintaining or repairing a central heating system in the qualifying person's sole or main residence

  4.  

    (4)     supplies of goods made to a qualifying person by a person installing, maintaining or repairing a central heating system in the qualifying person's sole or main residence, being goods whose installation is necessary for the installation,

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