{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-4n3",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-4n3.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/7A/part/2/chapter/3/paragraph/4n3",
  "kind": "paragraph",
  "number": "4",
  "heading": "Meaning of “heating appliances”",
  "text": "For the purposes of items 1 and 2 “heating appliances” means any of the following—\n(a) gas-fired room heaters that are fitted with thermostatic controls;\n(b) electric storage heaters;\n(c) closed solid fuel fire cassettes;\n(d) electric dual immersion water heaters with factory-insulated hot water tanks;\n(e) gas-fired boilers;\n(f) oil-fired boilers;\n(g) radiators.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 7A Pt. II Group 3 Note 4(d) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(c)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/3/paragraph/4n3",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}