Revenue has updated its guidance on the VAT Treatment of heat pump heating systems to provide additional details on the application of the second reduced VAT rate.
For the second reduced VAT rate of 9 percent to apply, the supply of the heat pump heating system and its installation must be completed by the same business in the same supply (i.e. a supply and install contract). The supply and installation of a heat pump heating system can include key equipment required to facilitate the efficient operation of a heat pump.
The Tax and Duty Manual Fixtures and Fittings has also been updated to refer readers to the above-mentioned manual for details on the VAT treatment of heat pump heating systems.
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