Written questions

Small Businesses: Energy Performance Certificates

Commons · Question 81703 · Tabled 13 Oct 2025 · Treasury · Official record

Answered 20 Oct 2025

Question

Asked by Vikki Slade

To ask the Chancellor of the Exchequer, if she will introduce tax reliefs for small businesses undertaking works to improve their properties’ Energy Performance Certificate ratings to a minimum of an EPC rating of C.

Answer

Answered by Dan Tomlinson, 20 Oct 2025

The Government keeps all tax reliefs under review, in order to ensure they strike the right balance between keeping taxes simple to administer, well-targeted and effective. When considering any new tax reliefs, HM Treasury must ensure that a relief is the...