VENSAV3081 - Energy-saving materials: water source heat pumps

These transfer energy from natural heat stored in a body of water to heat the home and domestic hot water. They can also be used to augment existing heating systems in the same way as solar panels.

With effect from 1 February 2024, when installed in residential accommodation or buildings intended for use solely for a relevant charitable purpose, water source heat pumps qualify for the temporary zero rate until 31 March 2027 and revert to the reduced rate thereafter.

From 1 February 2024, certain preparatory work necessary for the installation of ground and water source heat pumps were brought into the relief (see VENSAV3082).