Schedule A1, paragraph 5(4A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of paragraph 1(1)(b) and (c) above “ List B energy-saving materials ” means any of the following— gas-fired room heaters that are fitted with thermostatic controls; electric storage heaters; closed solid fuel fire cassettes; electric dual immersion water heaters with foam-insulated hot water tanks; gas-fired boilers; oil-fired boilers; radiators.
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Source: legislation.gov.uk · retrieved 2026-07-28