# Value Added Tax Act 1994, Paragraph 4B: Meaning of “renewable source heating system”


For the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from—
(a) renewable sources, including solar, wind and hydroelectric power, or
(b) near renewable resources, including ground and air heat.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/paragraph/4B (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-4B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.