Written question asked by Lord Fuller (Conservative) on Monday, 15 June 2026, in the House of Lords. It was due for an answer on Monday, 29 June 2026. It was answered by Lord Livermore (Labour) on Monday, 29 June 2026 on behalf of the Treasury.

Agricultural Shows: VAT

Question: To ask His Majesty's Government, following the Upper Tribunal’s decision in The Commissioners for His Majesty’s Revenue and Customs v. Yorkshire Agricultural Society [[2025] UKUT 00004 (TTC)], when they plan to refund the value added tax paid by that society.

Answer

HM Revenue and Customs has not produced an estimate of the total VAT overpaid by agricultural societies in running agricultural shows and does not hold centrally collated data on this.

HMRC will consider any repayment claim in line with VAT including the fundraising exemption. Where a Claimant has submitted a valid claim and provided the evidence required, HMRC will makeany repayment due within its normal service standards.

Secondary information

Type: Written question
Reference: HL931
Session: 2026-27
Subjects: Overpayments Repayments VAT Yorkshire and the Humber Agricultural shows
Link: View this Written question on www.parliament.uk

Agricultural Shows: VAT

Secondary information

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