Electronic Commerce: VAT
Commons · Question 100737 · Tabled 16 Dec 2025 · Treasury · Official record
Answered 22 Dec 2025
Question
Asked by Matt Vickers
To ask the Chancellor of the Exchequer, what assessment has the Government has made of the potential impact that extending VAT Deemed Reseller rules to include UK sellers could have to closing the tax gap.
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...