Written Question·Treasury·UIN 908191
Heat Batteries: VAT
Tabled: 4 March 2026
Answered: 10 March 2026
Named DayQuestion
Claire Young
Liberal Democrat — Thornbury and Yate
To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of the VAT treatment of heat batteries.
Answer
Dan TomlinsonInstallations of qualifying energy-saving materials or ‘ESMs’ in residential accommodation and buildings used solely for a charitable purpose benefit from a VAT zero-rate until March 2027. We constantly evaluate whether to add ESMs, including heat batteri...
ⓘ
This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 908191) →