Anwendung eines Steuersatzes von 0,55 ct/kWh für die Einsetzung von Gas bei für Heiz- oder Kühlzwecke dienenden Gaswärmepumpen

This question concerns the application of a reduced tax rate of 0.55 ct/kWh for natural gas used in gas heat pumps for heating or cooling purposes. It seeks clarification on whether this reduced rate applies to such installations, potentially impacting energy costs for consumers and businesses.