CLA ESM Call for Evidence response

The CLA has responded to a call for evidence by HM Treasury on VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions. We have supported the proposal to include battery storage in the relief, both when it is retrofitted to existing solar panels or other energy saving materials and as a standalone technology. We have suggested other ways the relief would be improved such allowing energy saving materials to qualify when are purchased separately from the installation, or where they form part of improvement works. We have also suggested adding technologies to the relief such as led lighting and bulbs to the list of qualifying materials.