To ask the Chancellor of the Exchequer if he will take steps to regulate the price of domestic heating oil following the return in the rate of value added tax to 17.5 per cent. (313193)

[holding answer 25 January 2010]: I have been asked to reply.

There is a reduced VAT rate on heating oil for domestic or residential use, relative to the standard rate of 17.5 per cent. of 5 per cent.