Electronic Commerce: VAT
Commons · Question 21202 · Tabled 28 Aug 2026 · Treasury · Official record
Answered 8 Sep 2026
Question
Asked by Melanie Onn
To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of proposed changes to online marketplace VAT liability on small businesses that purchase second hand goods from private individuals for resale.
Answer
Answered by James Murray, 8 Sep 2026
The Government has consulted on extending VAT online marketplace liability to combat non-compliance. The consultation ran from 23rd June to 18th August 2026, and explored the exclusion of second-hand goods from the scope of any changes to the rules. The c...