# Value Added Tax Act 1994, Paragraph 4: Meaning of “heating appliances”

Extent: E+W+S+N.I.

For the purposes of items 1 and 2 “heating appliances” means any of the following—
(a) gas-fired room heaters that are fitted with thermostatic controls;
(b) electric storage heaters;
(c) closed solid fuel fire cassettes;
(d) electric dual immersion water heaters with factory-insulated hot water tanks;
(e) gas-fired boilers;
(f) oil-fired boilers;
(g) radiators.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/3/paragraph/4n3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-4n3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.