Question to the HM Treasury:

To ask His 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.

Domestic fuels such as a gas, electricity and fuel oil are subject to the reduced rate of VAT at 5 per cent of VAT.

VAT is the UK's largest tax, forecast to raise £176 billion in 2024/25. A vital source of revenue which helps to fund public services.

The Government keeps all taxes under review as part of the policy making process."