Written Question·Treasury·UIN 97939
Heat Batteries
Tabled: 8 December 2025
Answered: 16 December 2025
Question
Wera Hobhouse
Liberal Democrat — Bath
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of including heat batteries for central heating on the list of Energy Saving Materials.
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 ...
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