Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the potential benefit of zero-rating VAT on fuel oil to assist households that are reliant on fuel oil to heat their homes; and what plans they have to reduce VAT on fuel oil.

This year the Government is providing over £37 billion in cost of living support, including helping people cope with the impact of higher energy bills, with £400 off their bills from October through the expansion of the Energy Bills Support Scheme (EBSS) and with millions of the most vulnerable households due to receive at least £1,200 in total.

Domestic fuels such as gas, electricity and heating oil are not subject to the standard rate of VAT at 20 per cent but to a reduced rate of VAT at only 5 per cent.

The Government keeps all taxes under review.