Netherlands debates zero‑VAT on home batteries as consumer demand surges

In the Netherlands, home batteries are currently taxed at the standard 21 % VAT rate, unlike solar panels which qualify for a 0 % rate since 2023. The homeowners' association Vereniging Eigen Huis has urged the government to consider extending the zero‑rate to batteries used with solar installations, citing a motion for the cabinet to study a German‑style scheme. No reduction has been enacted yet, meaning buyers currently pay up to €1,680 more on an €8,000 battery package. The debate gains urgency as the solar net‑metering (salderingsregeling) ends on 1 January 2027, making self‑consumption and storage more critical.

A separate ANWB survey of 2,013 Dutch consumers shows the home battery as the most popular future energy investment. While 8 % already own one, 52 % say they would consider buying a battery, and 11 % intend to purchase within two years—outpacing electric cars, solar panels and insulation. The rising interest is driven by the impending end of net‑metering, volatile electricity prices and growing grid congestion across the country.