Public Footpaths: VAT
Commons · Question 26293 · Tabled 1 Sep 2026 · Treasury · Official record
Answered 9 Sep 2026
Question
Asked by Scott Arthur
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
Answered by James Murray, 9 Sep 2026
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 cons...