Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the (a) accessibility and (b) effect on people of VAT Notice 708/6.

VAT Notice 708/6, which provides guidance on the VAT rules for energy-saving materials, is publicly available on GOV.UK. HMRC receive feedback from their customers on the content of their VAT notices and seek to incorporate this as far as possible to improve readability.