VENSAV3082 | Energy-saving materials: preparatory groundworks for water source heat pumps and ground source heat pumps

From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies

With effect from 1 February 2024, the installation of energy-saving materials includes carrying out groundworks, or dredging a body of water, to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.