Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made a recent assessment with the Secretary of State for Energy Security and Net Zero of the potential merits of taking fiscal steps to help support the adoption of (a) heat batteries and (b) other energy saving technologies.

The Government recently announced a new Warm Homes: Local Grant and confirmed the continuation of the Warm Homes: Social Housing Fund to support those with low incomes with energy performance upgrades and cleaner heating. Both support a range of energy saving technologies. Further details will be set out following the Spending Review.

The installation of qualifying energy saving materials in residential accommodation and buildings used solely for a relevant charitable purpose also benefit from a temporary VAT zero rate until March 2027, worth over £1 billion. The Government currently has no plans to add further technologies to this VAT relief but keeps all taxes under review.