Written Question·Treasury·UIN 100737
Electronic Commerce: VAT
Tabled: 16 December 2025
Answered: 22 December 2025
Question
Matt Vickers
Conservative — Stockton West
To ask the Chancellor of the Exchequer, what assessment has the Government has made of the potential impact that extending VAT Deemed Reseller rules to include UK sellers could have to closing the tax gap.
Answer
Dan TomlinsonThe 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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