# The Value Added Tax (Reduced Rate) Order 2002, Article 3


In Group 3—
(a) 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.”;
(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”;
(c) in paragraph 4(d) of the Notes for “foam-insulated” substitute “factory-insulated”; and
(d) 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.”.

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Source: https://www.legislation.gov.uk/uksi/2002/1100/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.