PARLIAMENTARY EARLY DAY MOTION
VAT on Zero Carbon Domestic Renewables (22 February 2021)

That this House recognises the UK's legal commitment to reduce carbon emissions, including those from domestic dwellings, to Net Zero by 2050; further notes that 30 per cent of UK carbon dioxide emissions are from domestic dwellings; recognises that micro-generation of home grown energy and heating is vital to reach the Net Zero target; further recognises that VAT currently imposed on domestic renewables including Solar PV, Solar Thermal, Air & Ground/Water Source Heat Pumps, and further energy efficiency measures, has been stipulated by EU Regulations; considers that leaving the EU provides an opportunity to review VAT on zero carbon domestic renewables, installations, and energy efficiency measures; and calls on the Government to rate all VAT on zero carbon domestic renewable products, installations, associated heating systems, and retrofitting energy efficiency measures, at 0 per cent for a period of 10 years, making Zero Carbon = Zero VAT.

Sponsored by:
Tim Farron (Liberal Democrat)