Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the rate of VAT is for battery upgrades to existing domestic solar installations.
Battery storage supplied as part of an installation of solar panels will benefit from the VAT zero rate until 31 March 2027.
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.