Our response to the call for evidence on VAT energy saving materials relief

31 May 2023

HM Revenue and Customs call for evidence on ‘VAT energy saving materials relief –  improving energy efficiency and reducing carbon emissions’ sought views on the inclusion of additional technologies that meet the government’s objectives for the VAT relief, and whether the relief should be re-introduced for installations of energy saving materials in buildings intended solely for a relevant charitable purpose.

We’ve responded with consideration against the three main objectives that the government will evaluate responses against. The three objectives are:

  1. Improving energy efficiency and reducing carbon emissions.
  2. Cost effectiveness.
  3. Alignment with broader VAT principles.

Our response to the call for evidence primarily focuses on the additional technologies that we believe will support the government in achieving its objectives to reduce the demand for energy derived from fossil fuels to achieve net zero by 2050, and provides encouragement to housing associations to consider such reliefs.

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Who to speak to

John Butler, Policy Leader