Heat Batteries: VAT
The question
To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of the VAT treatment of heat batteries.
Answered by Dan Tomlinson
Installations of qualifying energy-saving materials or ‘ESMs’ in residential accommodation and buildings used solely for a charitable purpose benefit from a VAT zero-rate until March 2027.
We constantly evaluate whether to add ESMs, including heat batteries, to this relief. Any decisions would be announced by the Chancellor at a fiscal event, having assessed any change against the context of the overall public finances.
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