Heat Batteries: VAT
Commons · Question 908191 · Tabled 4 Mar 2026 · Treasury · Official record
Answered 10 Mar 2026
Question
Asked by Claire Young
To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of the VAT treatment of heat batteries.
Answer
Answered by Dan Tomlinson, 10 Mar 2026
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 batteri...