Expansion of Energy Efficient Materials – Broadening the Range of Technologies and Applications Covered

The government has prolonged the exemption from taxation (until 2027) for energy-efficient materials to encompass battery storage, water-source heat pumps, and diverters retrofitted to existing energy-saving materials (ESMs). Additionally, there will be an exemption for specified essential groundwork in heat pump installations, inclusive of subcontractor involvement.

Furthermore, the government intends to reintroduce an exemption for energy-efficient materials installed in buildings exclusively designated for a charitable cause. This exemption was previously rescinded at the behest of the EU.