Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential merits of introducing a zero-rating of VAT on remedial fire safety works to buildings.

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

VAT plays an important part in funding public services such as the NHS and education. Extending the zero-rate could carry a significant cost to the Exchequer and must be viewed in the context of about £50 billion of requests for relief from VAT since the EU referendum. The Government keeps all taxes under review.