Schedule 7A, Part 2, Group 3, item 6
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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, maintenance or repair of the central heating system.
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Source: legislation.gov.uk · retrieved 2026-07-28