Written questions

VAT

Commons · Question 110039 · Tabled 2 Feb 2026 · Treasury · Official record

Answered 5 Feb 2026

Question

Asked by Ben Lake

To ask the Chancellor of the Exchequer, whether she has made and assessment of the potential merits of completing an updated assessment of the potential savings to the Exchequer from withdrawing the postponed VAT accounting process, taking into account (a

Answer

Answered by Dan Tomlinson, 5 Feb 2026

Postponed VAT accounting provides significant support for businesses, helping to manage cash flow and facilitate imports. HMRC undertakes regular operational work to ensure compliance with the rules around postponed VAT accounting. The VAT gap has reduced...