Sch 8 Pt II para 1 Meaning of “energy-saving materials”
(1) For the purposes of this Group “ energy saving materials ” means any of the following— (a) insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings; (b) draught stripping for windows and doors; (c) central heating system controls (including thermostatic radiator valves); (d) hot water system controls; (e) solar panels; (f) wind turbines; (g) water turbines; (h) ground source heat pumps; (i) air source heat pumps; (ia) water source heat pumps; (j) micro combined heat and power units; (k) boilers designed to be fuelled solely by wood, straw or similar vegetal matter. (l) electrical storage batteries within sub-paragraph (2); (m) smart diverters. (2) An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was— (a) supplied to the residential accommodation or building in question, or (b) generated by a microgeneration system. (3) In sub-paragraph (2), “ supplied ” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act). (4) In sub-paragraph (1)(m), “ smart diverter ” means a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances. (5) In sub-paragraphs (2) and (4), “ microgeneration system ” means equipment— (a) that generates electricity, and (b) that is itself an energy-saving material for the purposes of this Group.