Q. My client supplies and installs a range of energy saving materials (ESM) in domestic settings. They have had an influx of work from customers who have swimming pools, which might be located in the confines of their homes or outside in the garden.

Swimming pools consume large amounts of energy and homeowners are looking to take advantage of the zero rating for ESM from 1 April 2022. Can the client zero rate the installation of solar panels or air and ground source heat pumps to provide energy for a swimming pool?