Written questions

Agriculture: VAT

Commons · Question 28659 · Tabled 9 Sep 2026 · Treasury · Official record

Answered 14 Sep 2026

Question

Asked by Jim Allister

To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of the judgment of the Court of Justice of 12 October 2017 in Case C-262/16 on the operation of agricultural flat-rate schemes on the island of Ireland.

Answer

Answered by James Murray, 14 Sep 2026

HMRC has not made any assessment on the impact of this judgment on the island of Ireland.