Written questions

Hospitality Industry: VAT

Commons · Question 9777 · Tabled 15 Jun 2026 · Treasury · Official record

Answered 23 Jun 2026

Question

Asked by Euan Stainbank

To ask the Chancellor of the Exchequer, how many and what proportion of hospitality businesses in Scotland are beneath the VAT registration threshold.

Answer

Answered by Dan Tomlinson, 23 Jun 2026

The information requested is not available, as the registered addresses of firms held in HMRC’s datasets does not always correspond to the firms’ places of business, and in many cases firms operate both in Scotland and elsewhere in the UK. The UK has the ...