Written Question·Treasury·UIN 36130

VAT

Tabled: 6 March 2025
Answered: 13 March 2025

Question

Neil O'Brien

ConservativeHarborough, Oadby and Wigston

To ask the Chancellor of the Exchequer, what assessment she has made of the compatibility of changes to VAT legislation with the principal of fiscal neutrality.

Answer

James Murray
Fiscal neutrality is a key feature of the VAT system, and helps to ensure market distortions are minimised by equalising the tax treatment of supplies which are identical or sufficiently similar from the point of view of the consumer. When changing VAT le...

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