Schedule 8, Part II, Group 23, item 4
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of item 1, “installing energy-saving materials” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.
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Source: legislation.gov.uk · retrieved 2026-07-28