Written Question·Department for Energy Security and Net Zero·UIN 78757
Heat Pumps: VAT
Tabled: 10 October 2025
Answered: 20 October 2025
Question
Claire Hanna
Social Democratic & Labour Party — Belfast South and Mid Down
To ask the Secretary of State for Energy Security and Net Zero, what assessment he has made of the potential impact of VAT on the number of domestic retrofits undertaken annually.
Answer
Martin McCluskeyA 0% rate of VAT on the installation of heat pumps and biomass boilers in domestic properties is already in place. Additionally, installations of qualifying energy-saving materials (ESMs) can benefit from reduced VAT. VAT treatment is the responsibility o...
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