Written Question·Treasury·UIN 100736

Electronic Commerce: VAT

Tabled: 16 December 2025
Answered: 22 December 2025

Question

Matt Vickers

ConservativeStockton West

To ask the Chancellor of the Exchequer, when she plans to publish the outcome of the review of the VAT Deemed Reseller rules announced in April 2025.

Answer

Dan Tomlinson
The Government has and will continue to engage with stakeholders to understand the impact of any changes to online marketplace liability rules on both platforms and sellers. Certified analysis by the Office for Budget Responsibility (OBR) estimates the cu...

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