VAT / HOME ENERGY
HMRC currently provides temporary zero-rating for qualifying installations of energy-saving materials in residential accommodation, subject to the rules in VAT Notice 708/6.
Solar panels
Qualifying installed solar PV is included in the relief. HMRC states that the temporary zero rate runs to 31 March 2027, after which the reduced rate is due to apply under the current rules.
Electrical storage batteries
From 1 February 2024, qualifying electrical storage batteries were added to the relief, including qualifying retrofit and standalone battery installations described by HMRC.
Source: HMRC VAT Notice 708/6. Tax treatment can change and the rules should be checked again before agreeing to an installation.
Related: Home solar & storage · Battery storage
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