Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 November 2021 to Question 76540 on Heating: VAT, for what reason heat batteries are not considered to be an Energy Saving Material.

Heat batteries are not defined as energy-saving materials in VAT legislation. Although the Government keeps all taxes under review, there are no plans to extend this definition.

However, the installation of a battery may benefit from the 5% reduced rate of VAT if it is ancillary to the installation of a qualifying energy-saving material (for example, solar panels) in residential accommodation. Further information can be found in VENSAV3200 and 3210 in HMRC guidance, which is available on GOV.UK.