Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of removing VAT on pet food for 12 months to help support pet owners who are adversely affected by the rise in inflation.

VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to the majority of goods and services. Pet food attracts the standard rate of VAT.

Introducing any new VAT reliefs would come at a cost to the Exchequer and any changes should be seen in the context of over £50 billion worth of requests for relief from VAT received since the EU referendum. Given this, there are no plans to change the current VAT treatment of pet food. Nevertheless, the Government keeps all taxes under constant review.

More widely, the Government understands that people are worried about the cost of living challenges ahead. That’s why decisive action has been taken to support households across the UK whilst remaining fiscally responsible. The Government has announced further support for next year designed to target the most vulnerable households. This cost of living support is worth £26 billion in 2023-24, in addition to benefits uprating, which is worth £11 billion to working age households and people with disabilities.