Schedule 8, Part II, Group 23, 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; 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