Heat Batteries: VAT

Summary

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

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Timeline

1. 2 January 2026

   Written question

   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

   Source: Commons

2. 12 January 2026

   Answer

   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 ...

   Source: Written answer

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• · Treasury · Answering body

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