Schedule A1, paragraph 5(4)

For the purposes of paragraph 1(1)(aa) and (ab) above “List A energy-saving materials” means any of the following— insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings; draught stripping for windows and doors; central heating system controls (including thermostatic radiator valves); hot water system controls. solar panels; wind turbines; water turbines.

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