Question to the HM Treasury:

To ask His Majesty's Government what plans they have to extend the VAT exemptions for energy savings materials to replacement windows and doors.

At Spring Budget 2023, the Government published a call for evidence seeking views on potential areas of reform to the current VAT relief on the installation of energy-saving materials (ESMs) in residential accommodation and buildings used solely for a relevant charitable purpose. The response to this call for evidence was published on 11 December and can be found on the Government website.[1]

As set out in that response, in order to qualify for this VAT relief, an ESM must meet a number of criteria, including having a primary purpose of improving energy efficiency and saving carbon emissions. As doors and windows do not meet this criteria, the Government has no plans to extend this VAT relief to these items.

[1] VAT energy-saving materials relief – improving energy efficiency and reducing carbon emissions