SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

F1GROUP 23INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 F2, and in Northern Ireland from 1st May 2023 to 31st March 2027

Annotations:
Amendments (Textual)

Item No

4F3Installation 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.