VAT relief on Energy Saving Materials

ACRE believes VAT relief on Energy Saving Materials (ESMs) should be reinstated where these are to be installed in buildings used for charitable purposes. This will encourage and enable many of England’s 10,000+ village halls to make energy improvements to their buildings and in turn create a network of rural institutions that promise to be vanguards of Net Zero in their communities.

This briefing outlines our response to the government’s call for evidence on the issue, drawing on information supplied to us by village halls, as well as our experience of supporting the volunteer management committees who run these buildings.