Written questions

VAT: Tax Evasion

Commons · Question 23417 · 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 extent of VAT non-compliance by overseas retailers selling (a) goods and (b) services in the UK through online marketplaces.

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...