Home   Value-Added Tax (VAT)   VAT on property and construction  

Heat pump heating systems

From 1 January 2025, the supply and installation of a heat pump heating system is taxable at the second reduced rate of Value-Added Tax (VAT).

Prior to 1 January 2025, such a supply and installation was taxable at the reduced rate of VAT, subject to the two-thirds rule.

Further guidance contains more detailed information on heat pump heat systems.

Published: 02 January 2025 Print this page

Back to homepage Back to top