Written Question·Treasury·UIN 107571

Electronic Commerce: VAT

Tabled: 21 January 2026
Answered: 26 January 2026
Named Day

Question

Jim Dickson

LabourDartford

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

Answer

Dan Tomlinson
In the Spring 2025 Simplification, Administration and Reform Tax Update Summary, the Government sought stakeholder views on VAT online marketplace liability. The Government is grateful to all those who have taken the time to respond and share evidence. Gi...

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