Revenue eBrief No. 050/25
26 February 2025
VAT Treatment of heat pump heating systems
The Tax and Duty Manual (TDM) - VAT Treatment of heat pump heating systems is amended to further clarify what the second reduced rate applies to.
In addition, the following TDM has also been updated:
Fixtures and Fittings to include a consequential amendment arising from the application of second reduced rate to the supply and installation of low emissions heat pump heating systems.