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HMRC internal manual

VAT Energy-Saving Materials and Grant-Funded Heating Supplies

VENSAV2050 - History of the reduced rate: further extension of relief in 2002

In 2002, the relief was further extended to the grant-funded installations of factory-insulated hot water tanks, micro combined heat and power systems, and renewable source heating systems. This was done to reflect the 2002 extension of the Warm Front Scheme to such products.

The reduced rate was extended to these items with effect from 1 June 2002.