1-20 of 731 results for subject:VAT
Librarians' tools
- Search time
- 0.275 seconds
- Solr query time
- 0.017 seconds
- Search query
- subject:VAT
- We searched for
- subject_t:VAT OR subject_t:"Turnover taxes" OR subject_t:"Value-added tax" OR subject_ses:13581
Type
House
Session
Year
Department
Member
More
Primary member
More
Answering member
More
Legislative stage
Legislation
More
Subject
More
Publisher
To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' press release entitled Government backs high street with acceleration of cheap import reforms and crackdown on dodgy online sellers, published on 23 June 2026, what assessment she has made of the effectiveness of the current online...
To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' press release entitled Government backs high street with acceleration of cheap import reforms and crackdown on dodgy online sellers, published on 23 June 2026, what assessment she has made of the effectiveness of the current online...
HMRC has estimated that the current online marketplace VAT regime has raised more than £8 billion, and continues to raise an estimated £1.8 billion per year, in combination with the removal of low value consignment relief (see Extending VAT online marketplace liability to combat non-compliance, chapter 3. Introduction).
To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' press release entitled Government backs high street with acceleration of cheap import reforms and crackdown on dodgy online sellers, published on 23 June 2026, what estimate she has made of the number of overseas businesses that...
To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' press release entitled Government backs high street with acceleration of cheap import reforms and crackdown on dodgy online sellers, published on 23 June 2026, what estimate she has made of the number of overseas businesses that...
HMRC does not hold estimates for the number of overseas businesses that currently fail to comply with UK VAT obligations when selling through online marketplaces.
Following reforms in 2021, for most supplies of goods by overseas sellers through online marketplaces, it is the online marketplace that is responsible for accounting for any VAT due rather than the overseas seller. This secures VAT revenue upstream and protects against overseas seller non-compliance.
To ask the Chancellor of the Exchequer, whether she has considered reforming Schedule 8 of the Value Added Tax Act 1994 to help increase levels of support for small businesses selling disability and assistive technology products online.
To ask the Chancellor of the Exchequer, whether she has considered reforming Schedule 8 of the Value Added Tax Act 1994 to help increase levels of support for small businesses selling disability and assistive technology products online.
The Government recognises the vital role that disability and assistive technology products play in improving people’s lives and supporting independent living. Under the UK’s VAT regime, the zero-rate of VAT applies to certain goods supplied to disabled people for their domestic or personal use. The application of the zero-rate balances support for businesses and consumers with the need to protect the public finances.
To ask His Majesty's Government what assessment they have made of VAT paid by overseas-based online vendors that operate in the UK.
To ask His Majesty's Government what assessment they have made of VAT paid by overseas-based online vendors that operate in the UK.
UK VAT is charged on goods and services sold by overseas-based online vendors at the same rate as domestic sales. This ensures a level playing field, and that these vendors contribute fairly to public finances from their UK business activities.
The Government is aware of VAT non-compliance among some overseas-based online vendors. HMRC has an overall compliance strategy which focuses on addressing all forms of non-compliance. The most recent published VAT gap shows a continued downward trend, falling from 13.7% to 4.9% between tax years 2005/06 and 2022/23.
Since 2021, for some sales, VAT is collected and remitted by the marketplace that facilitates the sale. The Office for Budget Responsibility estimates these changes, alongside the removal of low-value consignment relief, will generate an additional £1.8 billion per annum by 2026-27.
To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 24 February (HL5145), since 2017 on how many occasions the online marketplace paid VAT due from a seller, voluntarily or after court action.
To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 24 February (HL5145), since 2017 on how many occasions the online marketplace paid VAT due from a seller, voluntarily or after court action.
In all cases, when a Joint & Several Liability notice has been issued, the online marketplace has removed the relevant seller from their platform. Since 2017, 9 assessments have been raised by HMRC against online marketplaces following the issue of a Joint & Several Liability notice where the online marketplace had failed to remove the seller within the relevant time limits.
To ask His Majesty's Government how often since 2017 has the joint liability rule been used to pursue an online marketplace for VAT which a seller on that marketplace has evaded; and with what success.
To ask His Majesty's Government how often since 2017 has the joint liability rule been used to pursue an online marketplace for VAT which a seller on that marketplace has evaded; and with what success.
Since the start of 2017, HM Revenue & Customs has issued over 17,000 notices to online marketplaces resulting in the successful removal of non-compliant sellers.
To ask the Chancellor of the Exchequer, what estimate she has made of the extent of VAT non-compliance by overseas retailers selling (a) goods and (b) services in the UK through online marketplaces.
To ask the Chancellor of the Exchequer, what estimate she has made of the extent of VAT non-compliance by overseas retailers selling (a) goods and (b) services in the UK through online marketplaces.
Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at the point of sale via an online marketplace, the online marketplace is liable for the VAT for goods of any value.
The changes ensure a level playing field for UK high street and online retailers, ensure the continued flow of goods at the border and improve compliance. Certified analysis by the Office for Budget Responsibility (OBR) estimates the changes will raise £1.8 billion per annum by 2026-27.
To ask His Majesty's Government when marketplaces and online retailers collect VAT under legislation introduced in 2021, how does HMRC ensure the VAT collected is actually handed over to HMRC; and what audit process and checks and balances are in place for allowing this proxy arrangement.
To ask His Majesty's Government when marketplaces and online retailers collect VAT under legislation introduced in 2021, how does HMRC ensure the VAT collected is actually handed over to HMRC; and what audit process and checks and balances are in place for allowing this proxy arrangement.
Online marketplaces and online retailers that are required to collect VAT under the legislation introduced in 2021 are required to do so by registering for VAT in the UK and paying any VAT due via a UK VAT return.
To ensure that VAT is correctly collected and paid to HMRC these businesses are subject to risk-based compliance activity in the same way as other VAT registered businesses.
My Lords, I apologise for the frightful coughs coming out of me; I can assure those sitting near me that the house doctor has said that I am not infectious, so they have a few more years to go.
Let me introduce the House to Joe Soap. He is a perfectly...
My Lords, I apologise for the frightful coughs coming out of me; I can assure those sitting near me that the house doctor has said that I am not infectious, so they have a few more years to go.
Let me introduce the House to Joe Soap. He is a perfectly...
My Lords, it is a pleasure to follow the noble Lord, Lord Lipsey, whose speech imaginatively took us into the life and world of Joe Soap. I congratulate the noble Baroness, Lady Stowell, on securing this timely debate—timely in one sense—and I offer my thanks to all members of the...
My Lords, it is a pleasure to follow the noble Lord, Lord Lipsey, whose speech imaginatively took us into the life and world of Joe Soap. I congratulate the noble Baroness, Lady Stowell, on securing this timely debate—timely in one sense—and I offer my thanks to all members of the...
My Lords, I, too, echo the praise to our support team for our committee. You hear a lot of criticism of civil servants recently, but we can only speak from experience, and they were superb. We were well chaired, too. It is true to say that there was a wide...
My Lords, I, too, echo the praise to our support team for our committee. You hear a lot of criticism of civil servants recently, but we can only speak from experience, and they were superb. We were well chaired, too. It is true to say that there was a wide...
My Lords, I first declare an interest as chair of the board of the Trust Alliance Group, which runs the Communications Ombudsman service.
I thank the noble Baroness, Lady Stowell, for setting out the committee’s stall so cogently, and thank the committee for its excellent report. As she said, it has...
My Lords, I first declare an interest as chair of the board of the Trust Alliance Group, which runs the Communications Ombudsman service.
I thank the noble Baroness, Lady Stowell, for setting out the committee’s stall so cogently, and thank the committee for its excellent report. As she said, it has...
My Lords, I thank the committee, so ably chaired by the noble Baroness, Lady Stowell, and all those who have spoken on this totally compelling and hard-hitting report. It is
fair to say that they did not mince their words, and quite rightly, when you look at the statistics that...
My Lords, I thank the committee, so ably chaired by the noble Baroness, Lady Stowell, and all those who have spoken on this totally compelling and hard-hitting report. It is
fair to say that they did not mince their words, and quite rightly, when you look at the statistics that...
I start by sincerely thanking my noble friend Lady Stowell for tabling what we must all agree is a deeply important debate on this far-ranging and critical subject of digital exclusion, which we know affects millions of people across the UK, with costs to them as individuals and, as has...
I start by sincerely thanking my noble friend Lady Stowell for tabling what we must all agree is a deeply important debate on this far-ranging and critical subject of digital exclusion, which we know affects millions of people across the UK, with costs to them as individuals and, as has...
Does the noble Lord believe that meeting once every six months is adequate?
Does the noble Lord believe that meeting once every six months is adequate?
The crux of the work is done at departmental level and that feels to me more like a board meeting. So, yes, I think that set-up makes logical sense, but we will watch with interest and adapt as necessary.
Many noble Lords raised points about a new digital inclusion strategy. As...
The crux of the work is done at departmental level and that feels to me more like a board meeting. So, yes, I think that set-up makes logical sense, but we will watch with interest and adapt as necessary.
Many noble Lords raised points about a new digital inclusion strategy. As...
Perhaps the Minister can give us just a little more detail. Is there any movement towards auto-enrolment and the kind of ideas that have come out of the committee?
Perhaps the Minister can give us just a little more detail. Is there any movement towards auto-enrolment and the kind of ideas that have come out of the committee?
Yes, but I am going to have to write because that would be a multi-bullet point communication.
There is also the timely issue of contract price rises. We appreciate that households across the country are struggling with their bills because of the rise in the cost of living, and that price...
Yes, but I am going to have to write because that would be a multi-bullet point communication.
There is also the timely issue of contract price rises. We appreciate that households across the country are struggling with their bills because of the rise in the cost of living, and that price...
My Lords, I know that time is very short, but I asked about the accountability of the cross-Whitehall group being set up. We know that it is going to meet only once every six months. One assumes that it will receive at each meeting a report of progress that has...
My Lords, I know that time is very short, but I asked about the accountability of the cross-Whitehall group being set up. We know that it is going to meet only once every six months. One assumes that it will receive at each meeting a report of progress that has...
I can take that up with the chair of the group, my colleague Minister Bhatti, to understand his intentions for assuring accountability.
I once again sincerely thank my noble friend Lady Stowell for securing today’s debate, and all noble Lords who have spoken so well and clearly on this absolutely critical...
I can take that up with the chair of the group, my colleague Minister Bhatti, to understand his intentions for assuring accountability.
I once again sincerely thank my noble friend Lady Stowell for securing today’s debate, and all noble Lords who have spoken so well and clearly on this absolutely critical...