Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of removing VAT on veterinary (a) services and (b) medicines for 12 months and then undertaking a review of that policy; and if he will make an assessment of the potential impact of that policy on costs for pet owners.

VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to most goods and services, including veterinary medicines and veterinary services. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.

Although all taxes are kept under review, the Government has no plans to change the VAT treatment of veterinary services or medicines.