Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has plans to reduce the VAT charged on the installation of water fountains for public use in public parks.

The installation of water fountains for public use in public parks is subject to the standard rate of VAT.

VAT raised around £130 billion in 2019/20, and helps to fund key spending priorities. Any reduction in tax paid is a reduction in the money available to support important public services, including the NHS and policing. In addition, this request should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum. Such costs would have to be balanced by increased taxes elsewhere, or reductions in Government spending.

There are no current plans to change the VAT treatment of the installation of water fountains for public use in public parks. However, the Government keeps all taxes under review.