The installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system (including micro combined heat and power systems)
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)