Written question asked by Bob Blackman (Conservative) on Tuesday, 16 May 2023, in the House of Commons. It was due for an answer on Thursday, 18 May 2023. It was answered by Victoria Atkins (Conservative) on Wednesday, 24 May 2023 on behalf of the Treasury.

Retail Trade: VAT

Question: To ask the Chancellor of the Exchequer, how many tax-free sales were made where the goods were delivered straight to an address outside the UK in Great Britain in 2022.

Answer: Goods exported from the UK can be zero rated for VAT purposes provided export conditions are met, although local taxes and duties remain due upon import into the destination country. UK VAT registered exporters are required to account for this in their VAT records and retain evidence to prove the goods have left the UK to support the zero-rating. However, the reporting requirements are such that HMRC does not hold the specific information requested.

Secondary information