Written Question·Treasury·UIN 105912
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 assessment her Department has made of the potential impact of the VAT registration threshold on the level of recruitment of additional employees or apprentices by small businesses.
Answer
Dan TomlinsonThe 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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