Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of introducing VAT relief for pet boarding businesses.

VAT is a tax on consumption and the standard rate of 20 per cent applies to most goods and services, including pet boarding kennels. Introducing further reliefs would have a significant cost to the Exchequer.

The Government has no plans to review the VAT treatment of pet boarding kennels at this time.