Editing Heat pump (section)

===United Kingdom===

Until 2027 fixed heat pumps have no Value Added Tax (VAT).<ref>{{Cite web |date=2024-01-31 |title=Energy-saving materials and heating equipment (VAT Notice 708/6) |url=https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086 |access-date=2025-01-19 |website=GOV.UK |language=en}}</ref> {{As of|2022}} the installation cost of a heat pump is more than a gas boiler, but with the "Boiler Upgrade Scheme"<ref>{{Cite web |title=Apply for the Boiler Upgrade Scheme |url=https://www.gov.uk/apply-boiler-upgrade-scheme |access-date=2023-09-14 |archive-date=2023-09-19 |archive-url=https://web.archive.org/web/20230919162720/https://www.gov.uk/apply-boiler-upgrade-scheme |url-status=live }}</ref> government grant and assuming electricity/gas costs remain similar their lifetime costs would be similar on average.<ref>{{Cite web |title=BBC Radio 4 – Sliced Bread, Air Source Heat Pumps |url=https://www.bbc.co.uk/programmes/m0016pvn |url-status=live |archive-url=https://web.archive.org/web/20220430081415/https://www.bbc.co.uk/programmes/m0016pvn |archive-date=2022-04-30 |access-date=2022-04-30 |website=BBC |language=en-GB}}</ref> However lifetime cost relative to a gas boiler varies considerably depending on several factors, such as the quality of the heat pump installation and the tariff used.<ref>{{Cite web |last=Lawrence |first=Karen |date=2024-05-03 |title=Air source heat pump costs and savings |url=https://www.which.co.uk/reviews/ground-and-air-source-heat-pumps/article/ground-and-air-source-heat-pumps/air-source-heat-pump-costs-and-savings-akySY6N5Y6Dd |access-date=2024-06-07 |website=Which? |language=en}}</ref> In 2024 England was criticised for still allowing new homes to be built with gas boilers, unlike some other counties where this is banned.<ref>{{Cite web |title=Clean Heat without the Hot Air: British and Dutch lessons and challenges |url=https://ukerc.ac.uk/news/clean-heat-without-the-hot-air-british-and-dutch-lessons-and-challenges/ |access-date=2024-06-07 |website=UKERC |language=en}}</ref>