# Value Added Tax Act 1994, Paragraph 4: Installation of heat pumps


For the purposes of item 1, “installing energy-saving materials” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.