{
 "id": "solar_vat_rate",
 "name": "VAT on solar panels and batteries",
 "category": "schemes",
 "value_num": 0,
 "display": "0% until 31 March 2027, then 5% from 1 April 2027",
 "unit": "percent, on installation in residential accommodation",
 "period_start": "2022-04-01",
 "period_end": "2027-03-31",
 "period_kind": "data",
 "deadline": "2027-03-31",
 "source_url": "https://www.gov.uk/hmrc-internal-manuals/vat-energy-saving-materials-and-grant-funded-heating-supplies/vensav2083",
 "source_org": "HMRC",
 "checked_at": "2026-09-08",
 "recheck_by": "2026-10-08",
 "history": [
  {
   "period": "before 2022-04-01",
   "value_num": 5,
   "display": "5% reduced rate"
  }
 ],
 "public_note": "Right now you pay no VAT at all on a solar installation, or on a battery, anywhere in the UK. That includes adding a battery to panels you already have. It ends on 31 March 2027 and goes to 5% the next day. On a typical install that is a few hundred pounds of difference for the sake of timing.",
 "next": null,
 "url": "https://hearthsum.co.uk/api/solar_vat_rate.json"
}