Subsidy for micro CHP?

I notice that wikipedia mentions the financial incentives available to micro CHP, amongst them the 5% VAT rate applicable to micro CHP installations in existing homes. The standard VAT rate in the UK is 17.5% and the article concludes that this is tanatamount to a 12.5% subsidy for micro CHP. What the article fails to point out is that most energy efficiency/energy saving devices are rated at 5% for VAT purposes as this is the rate of VAT on energy. It would be perverse to charge 5% on energy use and 17.5% on energy saving; that is why energy saving and energy use are charged at the same rate. It is not a subsidy, just common sense.
Indeed micro CHP continues to be treated as something of a Cinderella of the micorgeneration industry. It has been excluded from the UK Government's LCBP phase 2 and, whilst eligible for phase 1, they have yet to start the accreditation process, so it is impossible to actually get any funding. In fact, the government has failed even to state what level of support would be available if they ever get the accreditation process off the ground; makes you wonder just how serious they are in their support for the technology. In the meantime the solar industry is gobbling up every penny going. Let's hope that they see sense when it comes to phase 3 and provide some credible support for micro CHP.