VAT Relief for Glazing Products

There is an extremely important consultation that is live until 31st May 2023 and the GGF are writing to ask for your assistance to ensure that the Glazing sector provides the maximum number of responses possible.

The installation of certain energy saving materials (ESMs) in residential accommodation benefits from a VAT relief, supporting households to improve the energy efficiency of their homes by reducing or removing VAT due on installations of qualifying materials.

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Windows and doors do not appear on this list and this consultation seeks views on which additional technologies should benefit from VAT relief. 

It also seeks views on whether the relief should be re-introduced for installations of ESMs in buildings intended solely for a relevant charitable purpose.

Click here to read the consultation: Call for evidence: VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions – GOV.UK (

There are 19 questions in total.

  • Questions 1 – 6 concern battery storage.
  • Questions 7 – 11 ask if there any other technologies you believe meet the 3 objectives, but do not currently qualify for the relief.
  • Questions 12 & 13 are asking if there are technologies currently qualify for the relief which you believe do not meet the 3 objectives and should not qualify for the relief.
  • Questions 14 – 17 asks for view on reinstating relief on the installations on ESM’s in buildings for use sole for a relevant charitable purpose.
  • Finally questions 18 & 19 are asking for suggestions on how to make the relief more effective and efficient.

A summary of the question is in Chapter 6 of the consultation document.

The three Objectives are:

  1. Improving energy efficiency and reducing carbon emissions
  2. Cost effectiveness
  3. Alignment with broader VAT principles

This is an open Government consultation and you can respond as an individual or a business. Each response counts as one and therefore it is important that as many responses are received as possible. Some organisations are asking their employees to respond as individuals.

Read the Open Consultation Here

We have listed out each question concerning additional technologies and some information that you may wish to provide as part of your answer. You can view these questions on the GGF site by clicking the button below.

Please note that the answer you provide must be your own and not copied and pasted as the algorithm used to assess the responses may identify answers that are similar and remove them for the consultation evidence submissions.

Click Here to View Questions

How To Respond

There does not appear to be a template for a response but the consultation on Chapter 7 states that responses should be sent to the VAT Reliefs Team by 31 May 2023 by email, or by post to:

HM Revenue and Customs

VAT Reliefs Team


7th Floor

14 Westfield Avenue



E20 1HZ

Chris Beedel, Head of Government Advocacy & Stakeholder Relations said “We might not get the chance to comment on VAT relief for our industry sector again for many years to come, so we really do need thousands of replies to this consultation.”

When responding please you will need to say if you are a business, individual or representative body.

In the case of representative bodies please provide information on the number and nature of people you represent.

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