Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made, if any, of the impact of (1) removing, and (2) reducing the rate to 0 per cent for, VAT on domestic (a) renewable energy installations, and (b) energy efficiency measures, for 10 years on increasing the uptake of microgeneration in domestic properties.

The installation of many energy saving materials, including solar panels and micro combined heat and power units, is already subject to the reduced rate of VAT when certain conditions are met.

There are no current plans to extend the scope of the relief already in place. However, the Government keeps all taxes under review.