Written questions by Young.

What assessment her Department has made of the potential merits of moving the cost of the Renewables Obligation levy from household energy bills to general taxation.

Awaiting answer.

What fiscal steps her Department is taking to help energy intensive businesses to increase their use of renewable energy and environmentally-conscious manufacturing processes.

The Government recognises that high energy costs are a key challenge for energy intensive businesses and act as a barrier to investment in decarbonisation and cleaner manufacturing processes. In the Modern Industrial Strategy, we announced the creation of...

What recent discussions she has had with the Financial Conduct Authority on the regulation of online platforms hosting unauthorised motor insurance brokers.

HM Treasury has regular engagement with the Financial Conduct Authority (FCA) on a wide range of financial services issues. The FCA is the independent body responsible for regulating and supervising the financial services industry and has robust powers to...

What estimate her Department has made of the cost to the Exchequer of reducing the rate of VAT on domestic heating oil from 5 per cent to zero per cent.

HMRC does not hold information on the VAT revenue from domestic heating oil. This is because businesses are not required to provide a breakdown by product or service on their VAT returns, as this would impose an excessive administrative burden. Hence, we ...

What assessment she has made of the effectiveness of the VAT treatment of heat batteries.

Installations of qualifying energy-saving materials or ‘ESMs’ in residential accommodation and buildings used solely for a charitable purpose benefit from a VAT zero-rate until March 2027. We constantly evaluate whether to add ESMs, including heat batteries, to this relief. Any decisions would be announced by the Chancellor at a fiscal event, having assessed any change against the context of the overall public finances.

With reference to the sunset clause for the Energy Saving Materials VAT relief on 31 March 2027, whether her Department has conducted an impact assessment on the potential effect on Net Zero targets if the relief reverts to 5% in 2027; and if she will consider extending the zero-rate period to help provide long-term certainty for the low-carbon heating industry.

This Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels and batteries. This will be vital to making the UK more energy resilient and meeting our 2050 Net Zero commitment. Installations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at five per cent. The Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances

What discussions she has had with the Secretary of State for Business and Trade on the potential impact of a tax on tourism.

We have no plans to introduce a tax on tourism.

For what reason her Department categorises social care providers specialising in supporting working-aged disabled adults as businesses rather than public services.

As set out in the Autumn Budget, the government has set aside funding to support the public sector with employer National Insurance Contributions. The Government plans to update Parliament on allocations by department in the usual way as soon as possible....

What steps she plans to take to exempt (a) academy trusts, (b) further education colleges, (c) the NHS and (d) other public services from the increase to employer National Insurance contributions.

As set out in the Autumn Budget, the government has set aside funding to support the public sector with employer National Insurance Contributions. The Government plans to update Parliament on allocations by department in the usual way as soon as possible....