Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the rate is of VAT on air source heat pumps.

The UK currently applies a reduced rate of 5 per cent to the installation of air source heat pumps in residential accommodation. Further information can be found in the public notice VAT 708/6 on energy-saving materials and heating equipment: https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086