VENSAV3061 | Energy-saving materials: electrical storage batteries

With effect from 1 February 2024, electrical storage batteries are included (in the circumstances set out below). These are batteries that store energy in the form of chemical energy which is then converted back to electrical energy when the battery is discharged. Batteries that store energy in the form of heat (i.e. thermal or heat batteries) are not included.

The circumstances in which the installation of electrical storage batteries in residential accommodation or buildings intended for use solely for a relevant charitable purpose are as follows:

• the retrofitting of a battery for storing electricity generated by one or more qualifying energy-saving materials (solar panels, wind turbines and water turbines);

• the installation of a standalone battery for storing electricity from the grid (the mains electricity); or

• the installation of a battery for storing electricity from one or more qualifying energy-saving materials and from the grid.

Electrical batteries installed as part of the installation of a qualifying energy-saving material normally fall to be ancillary and therefore form part of a single supply, which is currently subject to the temporary zero rate up to 31 March 2027 and will be reduced rated thereafter – see VENSAV3210.