Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the consultation entitled Boiler Upgrade Scheme and certification requirements for clean heat schemes, published on 30 April 2025, whether her Department plans to update the list of Energy Saving Materials to include heat batteries for space heating.

This Government is committed to improving the quality and sustainability of our housing stock. This will be vital to making the UK more energy resilient and meeting our 2050 Net Zero commitment.

Between 30 April and 11 June 2025, the Department for Energy Security and Net Zero (DESNZ) consulted on changes to the Boiler Upgrade Scheme and proposals to mandate the Microgeneration Certification Scheme as the sole certification scheme for all DESNZ clean heat schemes. DESNZ will respond to the consultation in due course.

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 five per cent. This support – worth over £1 billion – will aid households and charities in improving the energy efficiency of their buildings.