Written questions

Agricultural Shows: VAT

Commons · Question 4330 · Tabled 29 May 2026 · Treasury · Official record

Answered 8 Jun 2026

Question

Asked by James Wild

To ask the Chancellor of the Exchequer, what assessment she has made of the level of delays by HMRC in processing VAT rebate claims submitted by agricultural shows in respect of VAT exempt admissions income; and what steps she is taking to ensure timely p

Answer

Answered by Dan Tomlinson, 8 Jun 2026

HMRC are responsible for the effective management and oversight of the UK tax system. They consider all VAT rebate claims in line with VAT law including the fundraising exemption. Where claimants provide all evidence required under the law, they will rece...