VENSAV2030 | History of the reduced rate: grant-funded installation of heating systems measures and qualifying security goods
From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies
In order to reflect the 2000 extension of the HEES, the relief was extended to the grant- funded installations of the following heating system measures:
gas room heaters with thermostatic control;
electric storage heaters;
closed solid fuel fire cassettes;
electric dual immersion water heaters with foam-insulated water tanks;
gas-fired boilers;
oil-fired boilers; and radiators.
Also, under a Home Office scheme linked to the HEES, the grant-funded installation of the following qualifying security goods was also included in the relief:
locks and bolts for windows
locks, bolts and security chain for doors
spy holes; and
smoke alarms.
This Home Office scheme has since been withdrawn and the grant-funded installation of security goods is no longer available for the reduced rate as explained in VENSAV4500.