Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of treating mechanical ventilation with heat recovery as an energy saving measure in order for such ventilation to qualify for a reduced rate of VAT.
Until the transition period negotiated as part of the Withdrawal Agreement is complete, the current UK VAT rules will continue to apply.
However, HM Treasury and HM Revenue and Customs are working closely together to consider any changes that may be needed to ensure that the VAT system supports the Government’s objectives for both the Net Zero Review and its wider fiscal and economic strategy.