VAT on Zero Carbon Domestic Renewables

That this House recognises the UK's legal commitment to reduce carbon emissions, including those from domestic dwellings, to Net Zero by 2050; further notes that 30 per cent of UK carbon dioxide emissions are from domestic dwellings; recognises that micro-generation of home grown energy and heating is vital to reach the Net Zero target; further recognises that VAT currently imposed on domestic renewables including Solar PV, Solar Thermal, Air & Ground/Water Source Heat Pumps, and further energy efficiency measures, has been stipulated by EU Regulations; considers that leaving the EU provides an opportunity to review VAT on zero carbon domestic renewables, installations, and energy efficiency measures; and calls on the Government to rate all VAT on zero carbon domestic renewable products, installations, associated heating systems, and retrofitting energy efficiency measures, at 0 per cent for a period of 10 years, making Zero Carbon = Zero VAT.