Thanks for your prompt reply. However this gives rise to a further question:
If I purchase the boiler and claim the RHI payments personally would they be subject to income tax? Would the capital cost of the boiler be offset against the income as a capital allowance?
Sorry to take issue but I know that I can claim the RHI payments personally if I personally buy the boiler. However what I do not know is whether the payments would be subject to income tax.
You may be interested to hear that I have heard back from HMRC (question originally sent about 6 weeks ago!) as follows: "RHI payments would be taxable for businesses and there would be no special exemptions for pension schemes. It is not clear who would be claiming these, whether it is the pension scheme or the tenant of the property". This in fact confirms what you thought.