Written questions

Business: PAYE and VAT

Commons · Question 15994 · Tabled 6 Jul 2026 · Treasury · Official record

Answered 14 Jul 2026

Question

Asked by Wendy Morton

To ask the Chancellor of the Exchequer, what enforcement mechanisms are being considered for businesses that do not pay PAYE and VAT by Direct Debit; whether penalties have been modelled for non-compliance; whether exemptions have been assessed by sector,

Answer

Answered by Dan Tomlinson, 14 Jul 2026

The government is consulting on proposals to require payment of VAT and PAYE return liabilities by Direct Debit.No decisions have been taken on the design of any future compliance or enforcement framework. The consultation seeks views on a range of issues...