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Heat Pumps

Answer

From April 2017 the tax and employer National Insurance advantages of optional remuneration arrangements (OpRAs) have been removed, with a handful of exemptions.

Extending the list of exemptions would have a fiscal cost and would be of greatest benefit to those paying higher rates of tax while low-earning individuals with income below the Personal Allowance or the higher rate threshold would benefit less or not at all.

The government considers all tax changes in the round at fiscal events.

At the Spending Review, the government committed £13.2 billion for the Warm Homes Plan, to cut bills for families across the country by upgrading homes with heat pumps, as well as energy efficiency measures and other low-carbon technologies, such as solar panels and batteries.

Secondary information

Type

Written question

Reference

71622

Session

2024-26

Transferred

Yes

Subjects

Pay Tax allowances Take-up Heat pumps

Link

View this Written question on www.parliament.uk