Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of (a) waiving and (b) reducing the VAT rate levied on delivered goods that are transported by electric-cargo bike.

The VAT rate levied on goods is the same irrespective of how they are supplied to the final consumer. Introducing variable rates dependent on transport mode would cause unnecessary complexity for businesses and consumers, and the Government has no current plans to review this.