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    Home / Power, utilities, energy and energy saving, heating / Heating equipment and connection of gas supply (to the extent they are grant-funded by certain funders to people aged over 60 or who are in receipt of certain benefits)

    Closed solid fuel fire cassettes

    VAT treatment5%

    What this means for your business

    Charging VAT
    VAT is charged, but at the reduced rate (5%).
    Reclaiming VAT
    VAT paid on costs related to making this supply can normally be reclaimed in full as input tax.

    Official guidanceVAT Notice 708/6↗ (opens in a new tab)

    Related items in Heating equipment and connection of gas supply (to the extent they are grant-funded by certain funders to people aged over 60 or who are in receipt of certain benefits)

    • Connection or reconnection to the mains gas supply5%
    • Electric dual immersion water heaters with factory-insulated hot water tanks5%
    • Electric storage heaters5%
    • Gas-fired boilers5%
    • Gas room heaters with thermostatic controls5%
    • Oil-fired boilers5%
    • Radiators5%
    • The installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system (including micro combined heat and power systems)5%
    • The installation, repair and maintenance of renewable source heating systems. This means space or water heating systems which use energy from: renewable sources, including solar, wind and hydroelectric power; or near renewable sources, including ground and air heat5%

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