Following recent clarification, the old qualifying rules of either a test of social conditions or material content being greater than 60% have been scrapped by HMRC.
How much VAT will be charged on air conditioning installations?
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Domestic
Is Air Conditioning Better Than Central Heating?
When people think of air conditioning, they tend to think of a HVAC system that provides a reprieve from truly intensive heat conditions. By conditioning the air, not only does the air quality improve, but we can make sure that even during the hottest moments of the summer, our inside living environment is tolerable and comforting.