PARLIAMENTARY WRITTEN QUESTION
(9 March 2026)

To ask the Secretary of State for Energy Security and Net Zero, whether his Department has made an assessment of the potential merits of making a formal recommendation to HM Treasury on extending VAT relief to Microgeneration Certification Scheme-certified heat batteries.

Asked by:
Claire Young (Liberal Democrat)

Tax treatment is the responsibility of HM Treasury and they keep all taxes under review.

This Government has invested £15 billion in the Warm Homes Plan to help upgrade British homes and cut bills. Whilst we expect heat pumps to be suitable for the vast majority of properties, some may be less suitable and so we are supporting alternative low carbon technologies like heat batteries, air-to-air heat pumps, and biomass boilers.

We are also expanding the Boiler Upgrade Scheme to provide more options, including heat batteries. To simplify the system for consumers and installers, Government has recently mandated Microgeneration Certification Scheme (MCS) as the sole certification scheme for clean heat installations under DESNZ schemes.

Answered by:
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