In paragraph 5, after sub-paragraph (4) insert—

“(4A)

For the purposes of paragraph 1(1)(b) and (c) above “List B energy-saving materials” means any of the following—

(a)

gas-fired room heaters that are fitted with thermostatic controls;

(b)

electric storage heaters;

(c)

closed solid fuel fire cassettes;

(d)

electric dual immersion water heaters with foam-insulated hot water tanks;

(e)

gas-fired boilers;

(f)

oil-fired boilers;

(g)

radiators.

(4B)

For the purposes of paragraph 1(1)(j) and (k) above, “qualifying security goods” means any of the following—

(a)

locks or bolts for windows;

(b)

locks, bolts or security chains for doors;

(c)

spy holes;

(d)

smoke alarms.”