Written questions

Sales: Regulation

Commons · Question 23416 · Tabled 13 Jan 2025 · Treasury · Official record

Answered 21 Jan 2025

Question

Asked by Ben Lake

To ask the Chancellor of the Exchequer, what estimate she has made of the revenue raised by extending deemed reseller rules to include UK-established sellers.

Answer

Answered by James Murray, 21 Jan 2025

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 th...