Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Departments guidance on Energy-saving materials and heating equipment (VAT Notice 708/6) updated in April 2022, whether batteries used for solar panels are zero rated for VAT.

Battery storage supplied as part of the installation of solar panels will benefit from the VAT zero rate for the next five years. Battery storage itself has not been added to the list of qualifying materials and therefore will continue to be standard rated when installed as a standalone product.