Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of reducing the VAT rate to zero for existing dwellings when making energy efficient improvements as part of any climate change strategy.

The installation of various environmentally friendly home improvement materials, such as insulation and draft stripping, is already eligible for relief from VAT, subject to certain conditions.

Although the Government keeps all taxes under review, there are no plans to change the VAT treatment of home improvements at present.