# Value Added Tax Act 1994, Paragraph 1: Meaning of “energy-saving materials”

Extent: E+W+S+N.I.

(1) For the purposes of this Group “energy-saving materials” means any of the following—
(a) insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;
(b) draught stripping for windows and doors;
(c) central heating system controls (including thermostatic radiator valves);
(d) hot water system controls;
(e) solar panels;
(f) wind turbines;
(g) water turbines;
(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(h) ground source heat pumps;
(i) micro combined heat and power units. air source heat pumps;
(ia) water source heat pumps;
(j) micro combined heat and power units;
(k) boilers designed to be fuelled solely by wood, straw or similar vegetal matter.
(l) electrical storage batteries within sub-paragraph (2);
(m) smart diverters.
(2) An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was—
(a) supplied to the residential accommodation or building in question, or
(b) generated by a microgeneration system.
(3) In sub-paragraph (2), “supplied” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act).
(4) In sub-paragraph (1)(m), “smart diverter” means a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances.
(5) In sub-paragraphs (2) and (4), “microgeneration system” means equipment—
(a) that generates electricity, and
(b) that is itself an energy-saving material for the purposes of this Group.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/2/paragraph/1n4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-1n4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.