§ Mr. BoswellTo ask the Chancellor of the Exchequer what proportion of domestic heating oil currently subject to a VAT rate of 8 per cent. is accounted for by(a) purchases by VAT-registered businesses and (b) uses other than space heating. [180]
§ Dawn Primarolo[holding answer 21 May 1997](a) Neither the suppliers of heating oil nor Customs and Excise keep records which would enable them to specify the proportion of domestic heating oil purchased by VAT-registered businesses and which is taxed at 8 percent.
(b) All domestic heating oil is subject to VAT at eight per cent. It is estimated that about one per cent. of domestic heating oil is used other than for space heating, ie for lighting or cooking.