{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-3.json",
  "legislation": "uksi/2002/1100",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In Group 3—\n(a) after item 8 insert—\n“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.\n8B 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.”;\n(b) in paragraph 1 (1) of the Notes for “items 1 to 7, 9 and 10” substitute “items 1 to 7 and 8A to 10”;\n(c) in paragraph 4(d) of the Notes for “foam-insulated” substitute “factory-insulated”; and\n(d) after paragraph 4 of the Notes insert—\n“Meaning of “central heating system”\n4A For the purposes of items 5 to 8 “central heating system” includes a system which generates electricity.\nMeaning of “renewable source heating system”\n4B For the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from—\n(a) renewable sources, including solar, wind and hydroelectric power, or\n(b) near renewable resources, including ground and air heat.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1100/article/3",
    "retrieved_at": "2026-10-29T06:59:57.872767+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."
}