VENSAV3090 - Energy-saving materials: micro combined heat and power units and wood-fuelled boilers

Micro combined heat and power units produce heat and hot water but, in addition, also generate electricity.

The relief covers the installation of boilers designed to be fuelled solely by wood (including wood chips and pellets), straw or similar vegetal matter. Some boilers need hoppers to feed the fuel into the boiler. Where a hopper is integral to the installation of the boiler, it is included within the scope of the reduced rate.

The relief does not apply to installations of ‘multi-fuel’ or ‘dual-fuel’ boilers which are designed to burn other non-renewable fuels such as coal or oil as well as wood, nor does it cover stand-alone wood-burning stoves. The construction or conversion of buildings or extensions for use as log or fuel stores also falls outside the scope of this relief.