Heat Batteries: VAT
Commons · Question 101728 · Tabled 2 Jan 2026 · Treasury · Official record
Answered 12 Jan 2026
Question
Asked by Sharon Hodgson
To ask the Chancellor of the Exchequer, whether she has considered adding heat batteries to the list of Energy Saving Materials.
Answer
Answered by Dan Tomlinson, 12 Jan 2026
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 ...