The Principal Act is amended, with effect as on and from 1 January 2025, in Schedule 3 -

(a) in Part 2 -

(i) in paragraph 9(1), by the insertion of "or the supply and installation of low emissions heat pump heating systems as specified in paragraph 12A," after "Schedule 2", and

(ii) by the insertion of the following paragraph after paragraph 12:

"Low emissions heat pump heating systems

12A. The supply and installation of low emissions heat pump heating systems.",

and

(b) in Part 4, in paragraph 15(2), by the insertion of "other than the supply and installation of low emissions heat pump heating systems as specified in paragraph 12A," after "(including the installation of fixtures),".