Written questions

Electronic Commerce: VAT

Commons · Question 100736 · Tabled 16 Dec 2025 · Treasury · Official record

Answered 22 Dec 2025

Question

Asked by Matt Vickers

To ask the Chancellor of the Exchequer, when she plans to publish the outcome of the review of the VAT Deemed Reseller rules announced in April 2025.

Answer

Answered by Dan Tomlinson, 22 Dec 2025

The Government has and will continue to engage with stakeholders to understand the impact of any changes to online marketplace liability rules on both platforms and sellers. Certified analysis by the Office for Budget Responsibility (OBR) estimates the cu...