Question to the Department for Business, Energy and Industrial Strategy:

To ask the Secretary of State for Energy and Climate Change, what assessment she has made of the effect of the European Court of Justice's ruling on VAT on energy-saving materials of 4 June 2015, on achievement of the UK's annual carbon emissions target.

We have made no such estimate of the effect of the ECJ ruling on VAT, since there has been no decision to amend VAT since the ECJ ruling. The reduced rate on 11 different types of energy saving materials remains in place and remains unchanged.

The Government is still considering the responses to the consultation on VAT on energy saving materials and will issue a response to that consultation in due course.