§ Dr. KumarTo ask the Chancellor of the Exchequer (1) if he will make a statement on the legislative barriers which prevent domestic energy being zero rated; [38811]
(2) if he will make an assessment on hypothecation of money raised on VAT on domestic fuel to a national energy efficiency programme; [38812]
(3) how much revenue has been raised in each of the last three years from VAT on domestic fuel. [38810]
§ Dawn PrimaroloThe Government publish details of VAT receipts each year in their Financial Statement and Budget Report but do not disaggregate receipts by type of good or service.
Under long-standing agreements with the European Union, no member state is permitted to introduce new zero rates or restore a zero rate once it has been withdrawn.
The way in which revenue is raised does not in general determine how it is spent. The Government are committed to energy efficiency for its significant environmental, business and social impacts and have allocated significant resources to fund programmes designed to promote energy efficiency in the domestic sector.