Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make it his policy to reduce the VAT on heat batteries to five per cent as part of the transition to a net zero energy system.

This question was answered on 22nd November 2021

The Government maintains a reduced rate of VAT of 5 per cent on the installation of many Energy Saving Materials, subject to certain conditions.

Going further would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019/20, and helps to fund key spending priorities, including on health, education, and defence.

The Government keeps all taxes under review.