Written Question·Department for Energy Security and Net Zero·UIN 117944

Heat Batteries: VAT

Tabled: 4 March 2026
Answered: 13 March 2026

Question

Pippa Heylings

Liberal DemocratSouth Cambridgeshire

To ask the Secretary of State for Energy Security and Net Zero, if his department will make a formal recommendation to HM Treasury on extending VAT relief to heat batteries for domestic heating.

Answer

Martin McCluskey
Tax treatment is the responsibility of HM Treasury and they keep all taxes under review. This government has invested £15 billion in the Warm Homes Plan to help upgrade British homes and cut bills. Whilst we expect heat pumps to be suitable for the vast m...

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