Question to the HM Treasury:

To ask His Majesty's Government, further to their consultation VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions, which closed on 31 May, what assessment they have made of the benefit of (1) replacement windows, (2) doors, (3) roof lights, and (4) roof windows, being eligible for such relief.

Following the VAT on energy saving materials call for evidence, HMRC has received a large volume of responses. HMRC and HM Treasury are in the process of analysing the responses and will publish a summary of responses and announce next steps in due course.

It is worth highlighting that, as set out in the call for evidence, this VAT relief is targeted at materials that are installed in residential accommodation primarily for the purposes of improving energy efficiency, and should be a cost effective and practical lever for encouraging installation of any qualifying materials.