Schedule 7A, Part 2, Group 3, item 4

For the purposes of items 1 and 2 “heating appliances” means any of the following— gas-fired room heaters that are fitted with thermostatic controls; electric storage heaters; closed solid fuel fire cassettes; electric dual immersion water heaters with factory-insulated hot water tanks; gas-fired boilers; oil-fired boilers; radiators.

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Source: legislation.gov.uk · retrieved 2026-07-28