Written Question·Treasury·UIN 105910

Small Businesses: VAT

Tabled: 14 January 2026

Answered: 21 January 2026

Question

Mr Angus MacDonald

Liberal Democrat — Inverness, Skye and West Ross-shire

To ask the Chancellor of the Exchequer, what data her Department has used to estimate the potential behavioural impacts of changes to the VAT registration threshold on small businesses.

Answer

Dan Tomlinson

The Government recognises the significant contribution made by small businesses to economic growth and life in the UK. Tax rates and thresholds are one of a range of factors that affect small businesses’ decisions on growth and recruitment, alongside wide...

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