Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of exempting VAT on mooring licenses for people who live on houseboats capable of self-propulsion.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited by both legal and fiscal considerations. This request should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum.

The Government keeps all taxes under review, as part of the tax policy making cycle and Budget process.