Working file G4

0% VAT on energy-saving materials (to 31 March 2027)

Name: 0% VAT on energy-saving materials (to 31 March 2027)
Creator: Digital Signet
Published: 2026-06-22
License: https://creativecommons.org/licenses/by/4.0/

0% VAT on energy-saving materials (to 31 March 2027): amount, eligibility, sunset and stacking with the other live grants.

What qualifies

HMRC VAT Notice 708/6 lists qualifying materials including ASHPs, GSHPs, solar PV, solar thermal, insulation, controls, and (since 2024) standalone battery storage. Labour and materials in a single installer invoice are zero-rated for installation in or near a domestic dwelling.

Sunset

Zero rate runs to 31 March 2027; the rate reverts to 5% after that date in the current legislation.

Surveyed 22 June 2026. Ofgem Q3 2026 cap applied (gas 7.33p, elec 26.11p, gas standing 29.04p). Next scheduled review 26 September 2026 (Q4 cap publication). [ref G4]

By Oliver Wakefield-Smith, Founder, Digital Signet. Corrections to oliver at digitalsignet dot com.