The ‘conservatory tax’

Changes to the building regulations are currently being consulted upon. These have led to press reports of a ‘conservatory tax’ of up to 10% on certain home improvements, through required associated energy efficiency measures. Reports have also said that people will be forced to take out green deal loans if they cannot afford to fund these improvements.

This note summarises recent media reports concerning the ‘conservatory tax’ proposals and Ministerial positions. It also sets out the current proposals, which are being made in a consultation on changes to the building regulations, from which most conservatories are exempt.

It also briefly outlines the green deal, which is the government’s new flagship energy efficiency scheme for financing energy efficiency improvements to homes. However, the Library’s standard note on the green deal covers this in more detail.