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

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from— renewable sources, including solar, wind and hydroelectric power, or near renewable resources, including ground and air heat.

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