Schedule 7A, Part 2, Group 2, item 1

For the purposes of this Group “energy-saving materials” means any of the following— insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings; draught stripping for windows and doors; central heating system controls (including thermostatic radiator valves); hot water system controls; solar panels; wind turbines; water turbines; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ground source heat pumps; micro combined heat and power units. air source heat pumps; water source heat pumps; micro combined heat and power units; boilers designed to be fuelled solely by wood, straw or similar vegetal matter. electrical storage batteries within sub-paragraph (2); smart diverters. An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was— supplied to the residential accommodation or building in question, or generated by a microgeneration system. 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). 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. In sub-paragraphs (2) and (4), “microgeneration system” means equipment— that generates electricity, and that is itself an energy-saving material for the purposes of this Group.

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Source: legislation.gov.uk · retrieved 2026-07-28