Heat Batteries: VAT — Written Question

Question

Mrs Sharon Hodgson

Labour — Washington and Gateshead South

To ask the Chancellor of the Exchequer, what assessment she had made of the potential implications for her policies that heat batteries do not qualify for VAT relief through the Energy Saving Materials framework, while being MCS-certified and eligible for

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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