Lower VAT Scheme
The VAT rate which now applies to a dedicated biomass boilers is now 0% - that covers materials and labour and includes dedicated boiler stoves.
The rate was reduced as of 1st April 2022 as part of the Spring treasury statement, down from 5%, and will remain in place for at least 5 years. In addition the '60% test' has been permanently removed.
This rate applies to the boiler itself, materials which are needed for the primary installation of the boiler (the chimney, primary pipework, etc.) and the labour associated with that. The boiler must be capable of burning only biomass and must be supplied and installed by the same VAT-registered company. The supplying company simply charges 0% VAT.
20% off - not bad....