VAT Changes – February 2024

Although there was no mention of this in the Autumn Statement, these VAT changes to battery storage, Immersion diverters and charity building installations have been quietly ushered in – and will be welcomed! They are corrections of anomalies rather than new policies, but will remove more barriers to the adoption of renewable technologies.

VAT Changes for Battery Storage Installations

From 1st February 2024 there will no longer be VAT on any battery storage installed in residential properties (whether installed with or without a solar PV system).

This directly benefits owners of solar PV systems wanting to add battery storage to increase their self-sufficiency, and will effectively save them 20% on the price of a system.

Until now, batteries only qualified for zero VAT if installed with a solar PV system – that restriction has now been lifted.

If you are considering a battery and are interested in finding out more – contact Ecocetera to discuss what the best solutions are for you.

VAT Changes for Immersion Diverters

VAT has also been reduced to zero on these nifty little devices (whether installed with a solar PV system or not).

Smart switches such as the iBoost or the Eddi detect when there is surplus electricity being generated, and divert this excess to heat water in a tank via an immersion. Simple and cheap to install, they are a great way to maximise self-consumption, reduce the use of fossil fuels for water heating – and of course save money.

Do get in touch if you would like a quote, or to discuss further

VAT Changes for Charity Installations

From 1st February 2024, there will no longer be VAT on solar PV (or battery) installations when installed on a building ‘intended for use solely for a relevant charitable purpose’.

A relevant charitable purpose is defined as use by a charity ‘otherwise than in the course or furtherance of business’. For further clarification, see VAT Notice 708, section14.7.1.

This is great news for the likes of village halls, who have had to pay a 20% premium since 2013. Just a word of warning – this reduction is only until 31st March 2027!

We have installed systems on many community and charity buildings – if you would like to explore possibilities for your building, do get in touch.