Written Question·Treasury·UIN 109301

Electronic Commerce: VAT

Tabled: 28 January 2026

Answered: 5 February 2026

Question

Bobby Dean

Liberal Democrat — Carshalton and Wallington

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of extending online marketplace VAT liability rules to domestic sellers as a way to reduce fraud and close the tax gap.

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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