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