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Written Question
Energy: VAT
Monday 9th February 2026

Asked by: Claire Young (Liberal Democrat - Thornbury and Yate)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, 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.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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


Written Question
Tourism: Taxation
Wednesday 4th December 2024

Asked by: Claire Young (Liberal Democrat - Thornbury and Yate)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Business and Trade on the potential impact of a tax on tourism.

Answered by James Murray - Chief Secretary to the Treasury

We have no plans to introduce a tax on tourism.


Written Question
National Insurance Contributions: Exemptions
Monday 2nd December 2024

Asked by: Claire Young (Liberal Democrat - Thornbury and Yate)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, 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.

Answered by James Murray - Chief Secretary to the Treasury

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.

For the purposes of defining support for Employer NICs costs, the Government has used the Office for National Statistics (ONS) classification of the public sector boundary. This is the usual approach for classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt, as was the case with the previous Government’s Health and Social Care Levy


Written Question
Social Services: Disability
Monday 2nd December 2024

Asked by: Claire Young (Liberal Democrat - Thornbury and Yate)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason her Department categorises social care providers specialising in supporting working-aged disabled adults as businesses rather than public services.

Answered by James Murray - Chief Secretary to the Treasury

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.

For the purposes of defining support for Employer NICs costs, the Government has used the Office for National Statistics (ONS) classification of the public sector boundary. This is the usual approach for classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt, as was the case with the previous Government’s Health and Social Care Levy