Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of exempting (a) fire alarms and (b) other fire safety products from VAT.

The supply of fire safety equipment, under qualifying circumstances, is already eligible for VAT relief when provided alongside the construction and renovation of residential or charitable buildings.

Although all taxes are kept under review, the Government has no plans to expand these reliefs further.