Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the cost of extending VAT relief on energy efficient materials to secondary glazing.

The Government has not estimated the cost of including secondary glazing in the VAT relief for energy saving materials.

HMRC does not hold information on VAT revenue from specific products or services, such as secondary glazing, because businesses are not required to provide figures at a product level on their VAT returns, as this would impose an excessive administrative burden.