VAT on Energy Saving Materials - specifically Batteries supplied by themselves

Hi, The Autumn statement said that more information would follow on what items would be added to the zero-rate relief for Energy Saving Materials. ("...Full details on these reforms will be published shortly.") Do you know when this will be published? Specifically, will home batteries when supplied and fitted by themselves now qualify for zero-rate VAT? Thanks

https://www.gov.uk/government/consultations/vat-energy-saving-materials-relief-improving-energy-efficiency-and-reducing-carbon-emissions/outcome/summary-of-responses Battery storage will be included in the zero rating, with effect February 2024. Note that a zero rate of VAT does not mean suppliers will lower their prices, often suppliers will keep the price the same or reduce price slightly, studies have indicated that introducing a zero rate does not equal a significant reduction in price (ie, cost of living, inflation, material price rises and similar often counter act any cut in VAT).

Hi,

There will be changes to energy saving relief as announced in the Budget and these will take effect from Feb 1 2024.

We don't know when this information will be be made available and exactly what changes will be made, but all updates will be added to VAT Notice 708/6.

Thank you.

 

Many thanks for the updates.