- UK Government to expand VAT relief for energy saving materials from February 1, 2024
- Relief aims to reduce costs of installing energy saving materials in residential accommodation
- Changes include extending relief to electricity battery storage, water-source heat pumps, and diverters retrofitted to ESMs
- Relief also extended to installation of qualifying ESMs in buildings used for charitable purposes
- Thermal storage not included in the expansion, but may be reviewed in the future
- Wood-fuelled boilers remain eligible for VAT relief, but their use will be reviewed due to health and air quality concerns
- Groundworks necessary for installation of ground-source and water-source heat pumps added to VAT relief
Source: answerconnect.cch.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.