PARLIAMENTARY WRITTEN QUESTION
Heat Batteries: VAT (4 March 2026)
Question Asked
To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of the VAT treatment of heat batteries.
Asked by:
Claire Young (Liberal Democrat)
Asked by:
Claire Young (Liberal Democrat)
Answer
Installations of qualifying energy-saving materials or ‘ESMs’ in residential accommodation and buildings used solely for a charitable purpose benefit from a VAT zero-rate until March 2027.
We constantly evaluate whether to add ESMs, including heat batteries, to this relief. Any decisions would be announced by the Chancellor at a fiscal event, having assessed any change against the context of the overall public finances.
Answered by:
Dan Tomlinson (Labour)
10 March 2026
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