Schedule 8, Part II, Group 23, item 1(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.

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