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1564276

registered interest
date	06/01/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the rate of VAT is for battery upgrades to existing domestic solar installations.
tabling member constituency	Bristol North West
tabling member printed	Darren Jones
uin	117841
answer	answer is ministerial correction date of answer 16/01/2023 answer text <p>Battery storage supplied as part of an installation of solar panels will benefit from the VAT zero rate until 31 March 2027.</p><p> </p><p>Battery storage itself has not been added to the list of qualifying materials and therefore will continue to be standard rated when installed separately, including where such storage is an upgrade to an existing solar panel installation.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 16/01/2023 17:39:17 answering member 4399 label Biography information for Victoria Atkins
tabling member	4621 label Biography information for Darren Jones

1551137

registered interest
date	13/12/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 1 November 2022 to Question 73093 on Solar Power: VAT, if he will make an assessment of the potential merits of applying a zero per cent rate of VAT to batteries used for energy-storage purposes to supporting weather-dependant renewable energy sources, and whether he will provide and update on the review.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	109662
answer	answer is ministerial correction date of answer 19/12/2022 answer text <p>As set out in my previous response, at Spring Statement 2022, the Government announced the expansion of the VAT relief on the installation of energy saving materials (ESMs) to residential accommodation in Great Britain. The expansion of the relief, which includes the zero-rating of solar panel installations, represents an additional £280 million of support for investment in ESMs.</p><p> </p><p>VAT is the UK’s third largest tax, forecast to raise £157 billion in 2022/23, helping to fund key spending priorities such as important public services, including the NHS and policing. Extending the ESMs relief to battery storage as a standalone technology would have a fiscal cost and should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum.</p><p> </p><p>However, the Government keeps all taxes under review, and recognises the importance of ensuring that policy remains in step with the rapid pace of technological development in the ESMs market and the changing policy context since this particular relief was introduced.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 19/12/2022 15:22:39 answering member 4399 label Biography information for Victoria Atkins
tabling member	4521 label Biography information for Liz Saville Roberts

1536874

registered interest
date	27/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of including solar batteries used for energy-storage purposes which are installed as standalone products on the list of energy saving measures that qualify for zero per cent VAT; and if he will make an assessment of the potential impact of that policy on (a) the deployment of domestic low carbon technologies, (b) energy efficiency and (c) household energy bills.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	73093
answer	answer is ministerial correction date of answer 01/11/2022 answer text <p>At Spring Statement 2022, the Government announced the expansion of the VAT relief on the installation of energy saving materials (ESMs) to residential accommodation in Great Britain. The expansion of the relief, which includes the zero-rating of solar panel installations, represents an additional £280 million of support for investment in ESMs.</p><p> </p><p>VAT is the UK’s third largest tax, forecast to raise £154 billion in 2022-23, helping to fund key spending priorities such as important public services, including the NHS and policing. Extending the ESMs relief to battery storage as a standalone technology would have a fiscal cost and should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum.</p><p> </p><p>However, the Government keeps all taxes under review, and recognises the importance of ensuring that policy remains in step with the rapid pace of technological development in the ESMs market and the changing policy context since this particular relief was introduced.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 01/11/2022 15:57:12 answering member 4399 label Biography information for Victoria Atkins
tabling member	4521 label Biography information for Liz Saville Roberts

1467463

registered interest
date	01/06/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to his Departments guidance on Energy-saving materials and heating equipment (VAT Notice 708/6) updated in April 2022, whether batteries used for solar panels are zero rated for VAT.
tabling member constituency	Shrewsbury and Atcham
tabling member printed	Daniel Kawczynski
uin	11622
answer	answer is ministerial correction date of answer 10/06/2022 answer text <p>Battery storage supplied as part of the installation of solar panels will benefit from the VAT zero rate for the next five years. Battery storage itself has not been added to the list of qualifying materials and therefore will continue to be standard rated when installed as a standalone product.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 10/06/2022 08:44:26 answering member 4517 label Biography information for Lucy Frazer
tabling member	1566 label Biography information for Daniel Kawczynski

1384647

registered interest
date	03/12/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of reducing the rate of VAT payable on solar panels and battery storage installation.
tabling member constituency	North East Bedfordshire
tabling member printed	Richard Fuller
uin	86544
answer	answer is ministerial correction date of answer 13/12/2021 answer text The Government maintains a reduced rate of VAT of 5 per cent on the installation of many Energy Saving Materials, including solar panels, subject to certain conditions. Battery storage installation may qualify for the reduced rate of VAT when supplied as part of an installation of qualifying goods.<p> </p>Extending the current relief would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in the year 2019-20, and helps to fund key spending priorities, including on health, education, and defence. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 13/12/2021 14:29:34 answering member 4517 label Biography information for Lucy Frazer
tabling member	3912 label Biography information for Richard Fuller

1227461

registered interest
date	22/07/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to change the rate of VAT applied to solar panels installed on dwellings and buildings used for a residential purpose.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	78900
answer	answer is ministerial correction date of answer 01/09/2020 answer text <p>Under current VAT rules, the installation of water and wind turbines is subject to the standard rate of VAT. However, the installation of other energy saving materials (ESMs) remains subject to the reduced rate of VAT when certain conditions are met.</p><p>Although there are no plans to extend the scope of the relief already in place, the Government keeps all taxes under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 78743 78744 78745 78899 78901 78902 question first answered 01/09/2020 10:31:25 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1148264

registered interest
date	03/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answers of 3 October 2019 to Questions 292302 and 292304, what the evidential basis is for the conclusion that VAT changes to materials used for solar installations will have a negligible environmental impact.
tabling member constituency	Nottingham North
tabling member printed	Alex Norris
uin	294233
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>The changes to the VAT rules for energy-saving materials are expected to affect a relatively small number of installations. It is therefore anticipated that there will be a negligible impact on the environment.</p><p> </p><p>Around 1,500 future installations of solar panels, energy-saving boilers and wind turbines are expected to be affected annually, plus some other smaller scale items. This represents less than 5% of the value of all installations currently eligible for the reduced rate. The changes are expected to have a negligible impact on the Exchequer.</p><p> </p><p>A Tax Information and Impact Note was published by HMRC on GOV.UK on 10 July 2019.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/10/2019 07:36:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4641 label Biography information for Alex Norris

1147019

registered interest
date	30/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the effect on the environment of the increase in VAT on materials used for solar installations to 20 per cent.
tabling member constituency	Nottingham North
tabling member printed	Alex Norris
uin	292302
answer	answer is ministerial correction date of answer 03/10/2019 answer text <p>The Government is committed to greening our economy and designed the changes for energy-saving materials to retain as much of the VAT relief as possible for UK households, while complying with EU law. It is anticipated these changes will have a negligible environmental impact.</p><p> </p><p>While the UK remains a member of the EU, the Government is obliged to make these changes. It may be possible to amend these rules once the UK has left the EU.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 292304 question first answered 03/10/2019 13:13:33 answering member 3991 label Biography information for Jesse Norman
tabling member	4641 label Biography information for Alex Norris

1147021

registered interest
date	30/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department assessed the environmental impact of increasing VAT on materials used for solar installations prior to making that decision.
tabling member constituency	Nottingham North
tabling member printed	Alex Norris
uin	292304
answer	answer is ministerial correction date of answer 03/10/2019 answer text <p>The Government is committed to greening our economy and designed the changes for energy-saving materials to retain as much of the VAT relief as possible for UK households, while complying with EU law. It is anticipated these changes will have a negligible environmental impact.</p><p> </p><p>While the UK remains a member of the EU, the Government is obliged to make these changes. It may be possible to amend these rules once the UK has left the EU.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 292302 question first answered 03/10/2019 13:13:33 answering member 3991 label Biography information for Jesse Norman
tabling member	4641 label Biography information for Alex Norris

1142915

registered interest
date	02/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment she has made of the potential effect of increasing VAT on new solar-battery systems by 15 per cent in October 2019 on the rate of solar battery uptake.
tabling member constituency	Feltham and Heston
tabling member printed	Seema Malhotra
uin	284318
answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>Changes to the VAT rules for energy-saving materials are expected to have a negligible impact on the Exchequer and on the administrative burdens on businesses. Around 1,500 future installations of solar panels, energy-saving boilers and wind turbines are expected to be affected annually, plus some other smaller scale items. This represents less than 5 per cent of the value of all installations currently eligible for the reduced rated. The remaining 95% remains unaffected.</p><p> </p><p>For installations affected by the changes, the goods element of the installations will become standard rated with the labour element continuing to benefit from the reduced rate.</p><p> </p><p>A Tax Information and Impact Note was published by HMRC on GOV.UK on 10 July 2019.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/09/2019 14:30:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4253 label Biography information for Seema Malhotra