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—
4A For the purposes of items 5 to 8 “central heating system” includes a system which generates electricity.
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.”.