Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the the cost exempting domestic heating oil from VAT.

Domestic gas and electricity, including heating oil, already benefit from a reduced VAT rate of five per cent, rather than the standard 20 per cent. This reduced rate cost the Exchequer an estimated £7 billion in 2025-26.

The Government has no current plans to go further in zero rating heating oil from VAT. Were the government to go further here a costing would be provided in the usual way.