Question to the HM Treasury:

To ask His Majesty's Government what consideration they have given to removing VAT on bottled water.

Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. When assessing a new VAT relief, the Government must consider whether the cost saving is likely to be passed onto customers. Evidence suggests that businesses only partially pass on any savings from lower VAT rates.

The Government therefore has no current plans to zero-rate supplies of bottled water, but keeps all taxes under review.