Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of (a) a VAT exemption for materials purchased for mandatory fire safety repairs for residential buildings and (b) making VAT recoverable on materials purchased in the last three years for mandatory fire safety repairs; and if he will make a statement.
There are no plans to extend the reliefs already available, however, the Government keeps all taxes under constant review.