Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much money accrued to the public purse from VAT on (a) domestic and (b) other fuel in 2017-18.

The details that HM Revenue and Customs (HMRC) collects from taxpayers on their VAT returns are not specific enough to enable the revenue arising from these supplies to be quantified precisely. HMRC does not require detail on particular products and customer types because it would place a considerable administrative burden on businesses.

However, HMRC has estimated (using other data sources) that the cost to the Exchequer of the 5 per cent reduced rate of VAT on domestic fuel and power, compared to charging the standard rate, was £4.7 billion in 2017-18. This estimate is included in HMRC’s publication ‘Estimated costs of principal tax reliefs’ which may be found here:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/774765/Jan19_Principal_Reliefs_Final.pdf