Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered the potential merits of extending salary sacrifice to increase the take-up of heat pumps.

From April 2017 the tax and employer National Insurance advantages of optional remuneration arrangements (OpRAs) have been removed, with a handful of exemptions.

Extending the list of exemptions would have a fiscal cost and would be of greatest benefit to those paying higher rates of tax while low-earning individuals with income below the Personal Allowance or the higher rate threshold would benefit less or not at all.

The government considers all tax changes in the round at fiscal events.

At the Spending Review, the government committed £13.2 billion for the Warm Homes Plan, to cut bills for families across the country by upgrading homes with heat pumps, as well as energy efficiency measures and other low-carbon technologies, such as solar panels and batteries.