Written Question·Treasury·UIN 101652
Energy: VAT
Tabled: 18 December 2025
Answered: 7 January 2026
Question
Mr Lee Dillon
Liberal Democrat — Newbury
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of expanding the list of energy-saving materials eligible for VAT relief beyond heat pumps, including heat batteries.
Answer
Dan TomlinsonInstallations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at ...
ⓘ
This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 101652) →