As the summer temperatures are set to soar and the winters get colder and longer, heat pump air conditioning is just the answer for maintaining your comfort all year round.

Heat pump technology means you can heat or cool your space more efficiently than more traditional systems - they even provide the hot water needed for underfloor heating at a fraction of the cost of electrically heated systems.

Under the current VAT guidelines, all heat pump air conditioning systems installed in a domestic dwelling only attract 5% VAT!

For commercial installations, the most energy efficient heat pump systems qualify for an Enhanced Capital Allowance, allowing end users to offset 100% of the cost in year 1. Visit www.eca.gov.uk for further information.

These systems may also qualify for an Energy Efficiency Loan from the Carbon Trust, visit www.carbontrust.co.uk/loans for details.

Heat pumps are the ideal solution for heating and cooling your home office or gym, be it a separate building or a garage conversion. Running off a standard plug socket, they can provide a comfortable, affordable and sleek solution without the need for running an additional gas, water or central heating supply.