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»Ê¹ÚÌåÓýapp reduced rate applies to the supply and installation of certain heating appliances under grant- funded schemes. This is covered by the VAT Act 1994, Schedule 7A, Group 3, Items 1 and 2, and Legal Notes 4(a) to (g). »Ê¹ÚÌåÓýapp reduced rate applies to the installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system. This is covered by the VAT Act 1994, Schedule 7A, Group 3, Items 5 and 6.

Micro Combined Heat and Power (MCHP) systems

Legal Note 4A states that for the purpose of the VAT Act 1994, Schedule 7A, Group 3, Items 5 to 8, central heating system includes a system which generates electricity. This refers to Micro Combined Heat and Power (MCHP) systems which are heating systems that also generate electricity. »Ê¹ÚÌåÓýapp electricity generated can then be used by the householder or ‘soldâ€� by the householder to the National Grid.