Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what comparative assessment has the Government made of the effectiveness of the application of VAT to first-time electricity mains connections for existing occupied residential properties that have never previously been connected to the electricity network, with first-time connections for qualifying new residential developments being eligible for zero-rating.

The Government does not hold VAT specific data on the number of properties affected by these different VAT treatments, nor does it hold information on connection costs that would enable the VAT involved to be readily estimated.