Ground source heat pumps
VAT treatment0%
5% Northern Ireland
What this means for your business
- Charging VAT
- VAT is charged, but at a rate of 0% (zero-rated).
- Reclaiming VAT
- Even though no VAT is added to the price, VAT paid on related costs can still normally be reclaimed as input tax.
Official guidanceVAT Notice 708/6 (opens in a new tab)