Reduced-rating applies to:

(1)supplies to a ‘qualifying person’ of any services of installing heating appliances in the qualifying person’s sole or main residence (VATA 1994, Sch. 7A, Grp. 3, item 1; and Directive 2006/112, Annex III point (10));

(2)supplies of heating appliances made to a ‘qualifying person’ by a person who installs those appliances in the qualifying person’s sole or main residence (Grp. 3, item 2);

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