Energy Bill [HL]

32: After Clause 67, insert the following new Clause— ““Promotion of reduction of home heating costs: reduced VAT rate (1) For the purpose of enabling consumers to purchase energy efficient products in order to reduce home heating costs and carbon emissions, the Chancellor of the Exchequer must within 12 months of the coming into force of this section lay before Parliament an order to reduce the rate of VAT to 5% on— (a) passive flue gas heat recovery systems; and (b) energy efficient windows in specified premises. (2) An order pursuant to this section shall be made by statutory instrument subject to the negative resolution procedure. (3) In this section— ““passive flue gas heat recovery systems”” means technology that can use the waste heat from condensing boilers in order to heat water; ““low emissivity glass”” has the same meaning as in Part L of the Building Regulations.””