(VAT Notice 708/6)

https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086#section2

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2.10 Controls for central heating and hot water systems

Central heating and hot water system controls include:

  • manual or electronic timers
  • thermostats
  • mechanical or electronic valves, including thermostatic radiator valves

2.13 Solar panels

Solar panels include all systems that are installed in, or on the site of, a building and that are:

  • solar collectors such as evacuated tube or flat plate systems, together with associated pipework and equipment, such as circulation systems, pump, storage cylinder, control panel and heat exchanger
  • photovoltaic (PV) panels with cabling, control panel and AC/DC inverter

2.16 Ground source heat pumps

These transfer energy from the natural heat stored in the earth to heat the home and domestic hot water. They can also be used to augment existing heating systems in the same way as solar panels.

2.17 Air source heat pumps

Air source heat pumps use the air as a source of heat. They absorb heat from the outside air which can be used for radiators, underfloor heating and hot water within the home.

Some air source heat pumps can be reversed so that they draw heat from inside a building, thus providing cooling during the summer as well as indoor heating for colder periods of the year.

While some air conditioning units can be used as heaters, this is not the same technology so they do not fall within the definition of air source heat pumps.

2.18 Micro combined heat and power units

These produce heat and hot water but, in addition, they also generate electricity.

2.19 Wood-fuelled boilers

These are boilers designed to be fuelled solely by wood (including wood chips and pellets), straw or similar vegetal matter.

Some boilers need hoppers to feed the fuel into the boiler. Where a hopper is integral to the installation of the boiler it’s included within the scope of the reduced rate.

The reduced rate does not apply to installations of ‘multi-fuel’ or ‘dual-fuel’ boilers which are designed to burn other non-renewable fuels such as coal or oil as well as wood, nor does it cover stand-alone wood-burning stoves.

The construction or conversion of buildings or extensions for use as log or fuel stores also falls outside the scope of this reduced rate.

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