Schedule 7A, Part 2, Group 3, item 8

Supplies of goods that form the whole or part of a central heating system installed in a qualifying person’s sole or main residence and that, immediately before being supplied, were goods leased under arrangements such that the consideration for the supplies consisting in the leasing of the goods was, in whole or in part, funded by a grant made under a relevant scheme.

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