Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will publish the full list of the goods and services subject to the five per cent VAT rate; and how much revenue has been raised to the Exchequer from each of those goods and services in each of the last five years.

The full list of the goods and services subject to the five percent VAT rate are provided in Schedule 7A Part 1 of the Value Added Tax Act 1994. Additionally, the list can also be viewed online in the GOV.UK website: https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services.

The information on revenue impacts is not available for all items on this list, because information at this level of detail is not requested on the VAT return.

HMRC publishes estimates, using other data sources, of the cost to the Exchequer of some of the main categories of supplies subject to the reduced rate of 5%, which can be found at https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs and at https://www.gov.uk/government/statistics/minor-tax-expenditures-and-structural-reliefs .