Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to adjust the rate of VAT applied to bee keeping equipment after the end of the transition period.

VAT is a broad based tax on consumption and the twenty per cent standard rate applies to most goods and services, including on equipment used for bee keeping. Businesses that are registered for VAT will usually be able to reclaim the VAT they incur when they purchase these items for business purposes.

Changing the rate of VAT on bee keeping equipment would come at a cost to the Exchequer. Although the Government keeps all taxes under review, the Government has no current plans to change the VAT treatment of such goods.