Thought I would post just incase someone is thinking of increasing their capacity. Currently, if you increase battery capacity after your installation there is VAT applied.
https://www.icaew.com/insights/tax-news ... ruary-2024Electrical battery storage already qualifies for the VAT zero rate when installed in conjunction with a qualifying ESM (Energy Saving Material).
From 1 February 2024, the zero rate will be extended to electrical battery storage that is retrofitted to a qualifying ESM. Installation of electrical battery storage as a standalone technology connected to the grid will also qualify for the zero rate of VAT.