Written questions by Adam.

If the Government reduce VAT on public electric vehicle charging to match the domestic rate.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. The supply of energy for domestic use attracts the reduced rate of VAT (5 per cent). Whilst this relief was not designed or introduced for charging EVs at home, it applies for all uses of domestic energy, as it is not easy for energy companies to distinguish between electricity used to charge an EV and electricity used for general domestic purposes. Public EV charging, on the other hand, is subject to the standard rate of VAT (twenty per cent). This matches the VAT treatment of petrol and diesel, as well as all non-domestic electricity.

When she plans to restore development spending to 0.7% of national income.

The government remains committed to restoring ODA spending to 0.7% of GNI as soon as fiscal circumstances allow. As set out at Budget, the OBR’s latest forecast shows that the ODA fiscal tests are not due to be met within the Parliament. The government will continue to monitor future forecasts closely, and each year will review and confirm whether a return to spending 0.7% GNI on ODA is possible against the latest fiscal forecast. We will remain one of the most generous donors amongst the G7.