VAT: Non-payment
Commons · Question 129520 · Tabled 23 Apr 2026 · Treasury · Official record
Answered 28 Apr 2026
Question
Asked by Ben Lake
To ask the Chancellor of the Exchequer, what the value is of overdue VAT owed by non-established taxable persons registered for VAT under Schedule 1A to the VAT Act 1994.
Answer
Answered by Dan Tomlinson, 28 Apr 2026
HMRC holds management information on VAT liabilities, but data for non‑established taxable persons is not robust enough to provide reliable estimates of the population with VAT debt or amounts overdue.