Heat Batteries: VAT
Commons · Question 117944 · Tabled 4 Mar 2026 · Department for Energy Security and Net Zero · Official record
Answered 13 Mar 2026
Question
Asked by Pippa Heylings
To ask the Secretary of State for Energy Security and Net Zero, if his department will make a formal recommendation to HM Treasury on extending VAT relief to heat batteries for domestic heating.
Answer
Answered by Martin McCluskey, 13 Mar 2026
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 m...