Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact on Scottish households of the removal of VAT from electricity bills from October.

The Government’s recent announcement that it will cut VAT on electricity bills will give millions of households breathing space on the cost of living. Around 29 million households in the UK are expected to benefit from this change.

These changes to VAT apply and are funded for this winter (from 1 October 2026 to 31 March 2027).

A Tax Information and Impact Note (TIIN) will be published alongside the legislation, setting out the impacts of the measure.