To ask the Chancellor of the Exchequer, what steps he is taking to reduce delays in the processing of VAT refunds by HM Revenue and Customs.

To ask the Chancellor of the Exchequer, what steps he is taking to reduce delays in the processing of VAT refunds by HM Revenue and Customs.

To ask the Chancellor of the Exchequer, what estimate he has made of the the cost exempting domestic heating oil from VAT.

To ask the Chancellor of the Exchequer, what estimate he has made of the the cost exempting domestic heating oil from VAT.

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of removing VAT from the purchase of automated external defibrillators including the affordability and availability of such devices in rural communities across Wales and the UK.

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of removing VAT from the purchase of automated external defibrillators including the affordability and availability of such devices in rural communities across Wales and the UK.

To ask the Chancellor of the Exchequer, with reference to his Department's statements that the Government continues to consider the VAT position of further education colleges, what engagement HM Treasury has undertaken with colleges as part of that work; and when he expects it to conclude.

To ask the Chancellor of the Exchequer, with reference to his Department's statements that the Government continues to consider the VAT position of further education colleges, what engagement HM Treasury has undertaken with colleges as part of that work; and when he expects it to conclude.

To ask the Chancellor of the Exchequer, whether he plans to introduce a VAT refund arrangement for eligible further education colleges comparable to that available to academies.

To ask the Chancellor of the Exchequer, whether he plans to introduce a VAT refund arrangement for eligible further education colleges comparable to that available to academies.

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the difference between the VAT treatment of food and drink sold for consumption on licensed premises and that sold by retailers on the level of competitiveness of pubs.

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the difference between the VAT treatment of food and drink sold for consumption on licensed premises and that sold by retailers on the level of competitiveness of pubs.

To ask the Chancellor of the Exchequer, with reference to the Answer of 17 September 2026 to Question (UIN 28962), what evidence his Department holds on the extent to which reductions in VAT are passed on to consumers (a) in general and (b) specifically for automated external defibrillators; and whether...

To ask the Chancellor of the Exchequer, with reference to the Answer of 17 September 2026 to Question (UIN 28962), what evidence his Department holds on the extent to which reductions in VAT are passed on to consumers (a) in general and (b) specifically for automated external defibrillators; and whether...

To ask the Chancellor of the Exchequer, what steps he is taking towards establishing a long-term plan around the application of VAT on donated medicines through compassionate access schemes.

To ask the Chancellor of the Exchequer, what steps he is taking towards establishing a long-term plan around the application of VAT on donated medicines through compassionate access schemes.

To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 September 2026 to Question 20332 on Holiday Accommodation: VAT, whether the VAT applied to the supply of accommodation is also charged on the overnight visitor levies charged by local authorities.

To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 September 2026 to Question 20332 on Holiday Accommodation: VAT, whether the VAT applied to the supply of accommodation is also charged on the overnight visitor levies charged by local authorities.

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of further education colleges not being able to recover VAT on capital expenditure, in comparison with academies, on the cost of delivering technical and vocational facilities.

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of further education colleges not being able to recover VAT on capital expenditure, in comparison with academies, on the cost of delivering technical and vocational facilities.

To ask the Chancellor of the Exchequer, what steps his Department is taking to reduce VAT for fish and chip shops.

To ask the Chancellor of the Exchequer, what steps his Department is taking to reduce VAT for fish and chip shops.

To ask the Chancellor of the Exchequer, whether his Department plans to expand the list of approved products and installers eligible for the 20% VAT reduction on home energy retrofits.

To ask the Chancellor of the Exchequer, whether his Department plans to expand the list of approved products and installers eligible for the 20% VAT reduction on home energy retrofits.

To ask His Majesty's Government, further to the answer by Lord Pitt-Watson on 14 September (HL Deb cols 964-967), (1) what is the annual VAT yield attributable to accommodation and food and beverage services in the hospitality sector, and (2) what assumptions were used in calculating the estimate that reducing VAT...

To ask His Majesty's Government, further to the answer by Lord Pitt-Watson on 14 September (HL Deb cols 964-967), (1) what is the annual VAT yield attributable to accommodation and food and beverage services in the hospitality sector, and (2) what assumptions were used in calculating the estimate that reducing VAT...

To ask His Majesty's Government what plans they have to commission an independent review of the impact of the application of VAT to independent school fees on (1) provision for pupils with special educational needs and disabilities (SEND), (2) specialist subject provision, (3) arts provision, (4) sports provision, and (5)...

To ask His Majesty's Government what plans they have to commission an independent review of the impact of the application of VAT to independent school fees on (1) provision for pupils with special educational needs and disabilities (SEND), (2) specialist subject provision, (3) arts provision, (4) sports provision, and (5)...

To ask His Majesty's Government what assessment they have made of the findings of the BiGGAR Economics report, published in April, that the revenue raised from VAT on independent school fees in Scotland will be outweighed by the fiscal impact of reduced pupil numbers, resulting in a net loss of...

To ask His Majesty's Government what assessment they have made of the findings of the BiGGAR Economics report, published in April, that the revenue raised from VAT on independent school fees in Scotland will be outweighed by the fiscal impact of reduced pupil numbers, resulting in a net loss of...

To ask His Majesty's Government what assessment they have made of the current VAT treatment of heat batteries in light of the different rates applied to other clean heat technologies supported through the Boiler Upgrade Scheme.

To ask His Majesty's Government what assessment they have made of the current VAT treatment of heat batteries in light of the different rates applied to other clean heat technologies supported through the Boiler Upgrade Scheme.

To ask His Majesty's Government what steps they are taking to apply the reduction in VAT on domestic electricity bills to Northern Ireland.

To ask His Majesty's Government what steps they are taking to apply the reduction in VAT on domestic electricity bills to Northern Ireland.