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

Supplies , so far as not falling within Group 23 in Schedule 8, of goods made to a qualifying person by a person installing, maintaining or repairing a renewable source 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 system.

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