What does the “0% VAT on energy-saving materials” mean for me?

Dates:

1 February 2024 – 31 March 2027

Key eligibility information:

Applies to residential accommodation and charitable buildings:

• Customers must either purchase energy-saving materials directly from retailers and then employ a business to install or employ a business to supply and install. Does not apply if a customer employs a business to supply without installing. 
• If other goods and services are installed at the same time as the energy saving materials, must determine whether it is single supply (one VAT rate) or ancillary, multiple supplies (subject to different VAT rates). 

Includes solar panels which are all systems that are installed in, or on the site of, a building that are:

• solar collectors such as evacuated tube or flat plate systems, together with associated pipework and equipment, such as circulation systems, pump, storage cylinder, control panel and heat exchanger
• photovoltaic panels with cabling. Control panel and AC/DC inverter and batteries for storing energy converted from electricity which includes 

And battery storage which included:

• the retrofitting of a battery for storing electricity generated by one or more of the microgeneration systems including solar panels .
• the installation of a battery for storing electricity from one or more of the microgeneration systems 

For more information visit: https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086#