Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will introduce tax reliefs for small businesses undertaking works to improve their properties’ Energy Performance Certificate ratings to a minimum of an EPC rating of C.

The Government keeps all tax reliefs under review, in order to ensure they strike the right balance between keeping taxes simple to administer, well-targeted and effective. When considering any new tax reliefs, HM Treasury must ensure that a relief is the most effective and fair lever by which to provide that support. Any new tax, or tax relief, would require a comprehensive evaluation of a variety of factors including (but not limited to) fairness and simplicity for the taxpayer, as well as the government’s fiscal position.