88. Amendment of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)

AI Summary of 88. Amendment of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)

Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 January 2025 - onwards

The Principal Act is amended, with effect as on and from 1 January 2025, in Schedule 3 -

(i) in paragraph 9(1), by the insertion of "or the supply and installation of low emissions heat pump heating systems as specified in paragraph 12A," after "Schedule 2", and

(ii) by the insertion of the following paragraph after paragraph 12:

"Low emissions heat pump heating systems

12A. The supply and installation of low emissions heat pump heating systems.",

and

(b) in Part 4, in paragraph 15(2), by the insertion of "other than the supply and installation of low emissions heat pump heating systems as specified in paragraph 12A," after "(including the installation of fixtures),".

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AI Summary of 88. Amendment of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)

88. Amendment of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)