Heat Batteries
Commons · Question 97939 · Tabled 8 Dec 2025 · Treasury · Official record
Answered 16 Dec 2025
Question
Asked by Wera Hobhouse
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of including heat batteries for central heating on the list of Energy Saving Materials.
Answer
Answered by Dan Tomlinson, 16 Dec 2025
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 ...