Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many cases of the replacement of unsafe cladding following the Grenfell Tower fire have not had VAT applied to the cost of the works.

The details that HM Revenue and Customs collect from taxpayers on their VAT returns are not specific enough to identify costs relating to cladding. The cost of replacing cladding would be zero rated if it was tied to the initial construction and shown to be defective.

On 9 May 2019, the Government announced that it would fully fund the removal and replacement of certain types of unsafe cladding on private sector residential buildings 18 metres or taller. Where a zero rate does not apply, the cost of the VAT charge would be covered by that fund.