Article 3

after item 8 insert—

“8A

Supplies to a qualifying person of services of installing, maintaining or repairing a renewable source heating system in the qualifying person’s sole or main residence.

8B

Supplies of goods made to a qualifying person by a person installing, maintaining or repairing a renewable source heating system in the qualifying person’s sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the system.”;

in paragraph 1 (1) of the Notes for “items 1 to 7, 9 and 10” substitute “items 1 to 7 and 8A to 10”;

in paragraph 4(d) of the Notes for “foam-insulated” substitute “factory-insulated”; and

after paragraph 4 of the Notes insert—

“Meaning of “central heating system”

4A

For the purposes of items 5 to 8 “central heating system” includes a system which generates electricity.

Meaning of “renewable source heating system”

4B

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.”.