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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 7A Pt 2 para 4

Sch 7A Pt 2 para 4 Meaning of “heating appliances”

For the purposes of items 1 and 2 “ heating appliances ” means any of the following— (a) gas-fired room heaters that are fitted with thermostatic controls; (b) electric storage heaters; (c) closed solid fuel fire cassettes; (d) electric dual immersion water heaters with factory-insulated hot water tanks; (e) gas-fired boilers; (f) oil-fired boilers; (g) radiators.

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