- This document provides guidance on VAT treatment of heat pump heating systems.
- The supply and installation of a low emission heat pump heating system is taxable at the second reduced rate from January 1, 2025.
- The supply and installation must be part of the same contract for the second reduced rate to apply.
- The standard rate of VAT applies if there is no installation contract.
- The reduced rate of VAT may apply to installation if there is a separate contract.
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
