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Written question asked by Scott Arthur (Labour) on Tuesday, 1 September 2026, in the House of Commons. It was due for an answer on Thursday, 3 September 2026. It was answered by James Murray (Labour) on Wednesday, 9 September 2026 on behalf of the Treasury.


Public Footpaths: VAT

Question

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential economic and environmental merits of applying zero-rating for VAT to repair and maintenance work on upland paths.

Answer

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services, this includes most repair and maintenance works.

Exceptions to the standard rate have always been limited and balanced against affordability considerations. The Chancellor announces decisions on tax policy at fiscal events.


Secondary information

Type
Written question
Reference
26293
Session
2026-27
Subjects
Countryside Public footpaths Repairs and maintenance VAT
Link
View this Written question on www.parliament.uk