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1150488

	registered interest
	date	17/10/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the effect of changes to the reduced rate of VAT for energy-saving materials on the rate of uptake of those materials.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	1738
	answer	answer is ministerial correction date of answer 25/10/2019 answer text <p>Around 1,500 future installations of solar panels, energy-saving boilers and wind turbines are expected to be affected annually, plus some other smaller scale items, by the changes to the VAT rules for energy-saving materials. This represents less than 5 per cent of the value of all installations currently eligible for the reduced rated.</p><p> </p><p>It is anticipated that these changes will have a negligible impact on the environment.</p><p> </p><p>A Tax Information and Impact Note was published by HMRC on GOV.UK on 10 July 2019.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/10/2019 13:16:43 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day

1150489

	registered interest
	date	17/10/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will extend the eligibility for the reduced rate of VAT for energy-saving materials to (a) charities, (b) community groups, (c) public bodies and (d) social enterprises.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	1739
	answer	answer is ministerial correction date of answer 25/10/2019 answer text <p>In 2015 a Court of Justice of the European Union decision said that the scope of the UK’s VAT relief on energy saving materials was too wide.</p><p>Following discussions with the European Commission, the Government has maintained the reduced rate of VAT for certain energy saving materials for people who are aged 60 or over or in receipt of certain benefits, and for housing associations or certain residential buildings, such as children’s homes or care homes.</p><p> </p><p>In all other cases, the reduced rate will still apply unless the value of the materials exceeds 60% of the total cost of installation. In such cases the reduced rate will apply to the labour costs of installation.</p><p> </p><p>There may be flexibility to amend VAT rules in the future, but while the UK is a member of the EU it is required to comply with EU VAT rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/10/2019 13:25:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day