Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what was the total VAT revenue from a). domestic and b). commercial heating oil sales in FY2024-25.

HM Revenue and Customs does not hold information on VAT revenue from specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.

VAT is chargeable at the reduced rate of 5% on domestic fuel and power. Business consumers of energy may reclaim VAT on their purchases of energy subject to normal VAT deduction rules.