To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of equalising VAT rates for (a) home and (b) public electric vehicle charging points.

The supply of energy for domestic use attracts the reduced rate of VAT. (five per cent). Whilst this relief was not designed for charging EVs at home, it applies for all uses of domestic energy. Public EV charging is subject to the standard rate of VAT (20 per cent). This matches the VAT treatment of petrol and diesel, as well as all non-domestic electricity.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.