Written Question·Treasury·UIN 101728
Heat Batteries: VAT
Tabled: 2 January 2026
Answered: 12 January 2026
Question
Mrs Sharon Hodgson
Labour — Washington and Gateshead South
To ask the Chancellor of the Exchequer, whether she has considered adding heat batteries to 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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