Written Question·Treasury·UIN 97939

Heat Batteries

Tabled: 8 December 2025
Answered: 16 December 2025

Question

Wera Hobhouse

Liberal DemocratBath

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 Tomlinson
Installations 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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