Question to the HM Treasury:

To ask His Majesty's Government what plans they have, if any, to allow individuals with properties not connected to the electricity grid and who purchase (1) liquefied petroleum gas, or (2) heating oil, during the winter months to claim back VAT, in light of these individuals not being able to benefit from the temporary zero rate of VAT on electricity during the winter months.

Domestic heating oil and Liquified Petroleum Gas (LPG) already benefit from a reduced VAT rate of five per cent, rather than the standard 20 per cent.

In addition, to help households manage higher energy costs, the Government is providing over £50 million of additional support for low-income households which rely on heating oil. This comes on top of wider support with energy costs, including action to remove £150 from bills in April and the extension of the Warm Home Discount to 6 million households.

The Government has taken a balanced approach, helping millions of households with their energy bills through the temporary VAT relief on domestic electricity, while providing additional targeted support.