Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, when the Government plans to bring forward legislative proposals to comply with the policy of the European Court of Justice of 4 June 2015 on the rate of VAT on energy saving materials, Case C-161/14 Commission v United Kingdom.

The UK has applied a VAT reduced rate of 5% on 11 different types of energy saving materials since 2001 and that existing reduced rate remains in place and is unchanged.

Following the judgement by the Court of Justice of the European Union, we published a consultation late last year on this complex issue. We are considering the responses to this consultation.