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United Kingdom · Question · Written question

UIN 101728

Heat Batteries: VAT

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answeredUnited Kingdom· UK Parliament· EN

Introduced

2 January 2026

Last action

12 January 2026 · Answer

Status

Answered

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Discovery layer

Source updated

12 January 2026

Summary

To ask the Chancellor of the Exchequer, whether she has considered adding heat batteries to the list of Energy Saving Materials.

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Timeline

  1. 2 January 2026

    Written question

    To ask the Chancellor of the Exchequer, whether she has considered adding heat batteries to the list of Energy Saving Materials.

    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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