Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many people received the reduced rate of VAT on energy saving materials in (a) 2015-16, (b) 2016-17 and (c) 2017-18.

The details that HM Revenue and Customs (HMRC) collects from taxpayers on their VAT returns are not specific enough to provide the number of people benefiting from this relief. HMRC does not require this level of detail because it would place a considerable administrative burden on businesses.