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The following¹ are liable to the reduced rate of VAT of 5%² (subject to the qualifications set out under the headings below):

1. Ìý

   (1)ÌýÌýÌýÌý supplies to a qualifying person of any services of installing heating appliances in the qualifying person's sole or main residence

2. Ìý

   (2)ÌýÌýÌýÌý supplies of heating appliances made to a qualifying person by a person who installs those appliances in the qualifying person's sole or main residence

3. Ìý

   (3)ÌýÌýÌýÌý supplies to a qualifying person of services of installing, maintaining or repairing a central heating system in the qualifying person's sole or main residence

4. Ìý

   (4)ÌýÌýÌýÌý supplies of goods made to a qualifying person by a person installing, maintaining or repairing a central heating system in the qualifying person's sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the central heating system

5. Ìý

   (5)ÌýÌýÌýÌý supplies comprising the leasing of goods that form the whole or part of a central