VAT Rate for Domestic Heat Pumps installed with BUS, GHGS, & D-RHI funding

According to VAT notice 708/6 & Section 3. Grant-funded installations of heating equipment eligible for relief but not under section 2, and subsection 3.4 Renewable source heating systems. The reduced rate applies to the installation, repair and maintenance of renewable source heating systems. Does this means that Air, Ground & Water Sourced Heat Pumps installed receiving BUS, GHGS & D-RHI funding are eligible for zero rated VAT on Servicing and breakdown repair?

Hi.
As per section 3.4 the reduced rate of VAT will apply to the following:
The reduced rate applies to the installation, repair and maintenance of renewable source heating systems.
This means space or water heating systems which use energy from:
renewable sources, including solar, wind and hydroelectric power
near renewable sources, including ground and air heat
These services only pertain to grant funded work.
If the relief is also available as per section 2 then the work can be zero rated.
Thsnk you.

Thank you for your answer above; but could you please clarify? From what you have said above I am interpreting that all: - 1. Repair & Maintenance work on Heat Pumps, whether fully grant funded, or partially (i.e. BUS Grant, GHGS & D-RHI), can be zero rated. 2. Repair & Maintenance work on Heat Pumps, that are zero rated for their installations as per section 2, is also zero rated. 3. Also for heat pumps installed when the reduced rate was 5%, grant funded or not, can the Repair and Maintenance qualify for the zero rate? Your attention to this matter is appreciated.

Hi Andrew Pugh,
Repair and maintenance work only pertains to section 3 of the notice so this can only be charged at the 5% rate when the work is grant funded.
Repair and maintenance work is not applicable to non grant funded work.
Thank you.