Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential economic and environmental merits of applying zero-rating for VAT to repair and maintenance work on upland paths.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services, this includes most repair and maintenance works.

Exceptions to the standard rate have always been limited and balanced against affordability considerations. The Chancellor announces decisions on tax policy at fiscal events.