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Written Question
Retail Trade: VAT
Monday 12th February 2024

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask His Majesty's Government when marketplaces and online retailers collect VAT under legislation introduced in 2021, how does HMRC ensure the VAT collected is actually handed over to HMRC; and what audit process and checks and balances are in place for allowing this proxy arrangement.

Answered by Baroness Vere of Norbiton - Parliamentary Secretary (HM Treasury)

Online marketplaces and online retailers that are required to collect VAT under the legislation introduced in 2021 are required to do so by registering for VAT in the UK and paying any VAT due via a UK VAT return.

To ensure that VAT is correctly collected and paid to HMRC these businesses are subject to risk-based compliance activity in the same way as other VAT registered businesses.


Written Question
House of Lords: Equality
Monday 6th July 2020

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask the Senior Deputy Speaker, further to the official Twitter account for the House of Lords celebrating Pride month, what plans there are to celebrate other protected characteristics under the Equality Act 2010 on the same account.

Answered by Lord McFall of Alcluith

The Administration wants to reach a broad and diverse audience via its social media channels and different content is devised for LinkedIn, Twitter, Facebook and Instagram. For this reason, the House of Lords Official Twitter account has run campaigns previously relating to the following characteristics: Race, Religion, Gender and LGBT+; as well as national campaigns such as Mental Health Awareness Week and National Inclusion Week.

The purpose of this is to create communications and engagement initiatives which seek to enhance the reputation and demonstrate the impact of the House of Lords, building a compelling case for its continued place at the heart of the UK’s parliamentary democracy. The Administration will continue to look for opportunities to deliver a diverse range of campaigns which reflect the diversity of our audiences.


Written Question
Electronic Commerce: Tax Evasion
Monday 13th May 2019

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask Her Majesty's Government, further to the Written Answer by Lord Young of Cookham on 25 April, what was the value of stock belonging to third parties seized from 14 fulfilment houses by HMRC; whether that stock has been, or will be, destroyed; and if not, what they intend to do with that stock.

Answered by Lord Young of Cookham

HMRC does not record the values of goods seized from fulfilment houses. Goods have been seized where HMRC believes customs obligations have been contravened. This includes the inability of the fulfilment house to link the goods to an import declaration made to HMRC. Without this link, the value of the goods declared at import is unknown. HMRC will destroy all seized goods after an appropriate period of time has elapsed, unless the importer of the goods can demonstrate it is compliant.


Written Question
Electronic Commerce
Thursday 25th April 2019

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask Her Majesty's Government how many fulfilment houses had stock seized by Her Majesty's Revenue and Customs in the last 12 months.

Answered by Lord Young of Cookham

In the year ending 31 December 2018, HM Revenue and Customs seized stock belonging to third parties from 14 fulfilment houses.


Written Question
VAT: Tax Evasion
Thursday 25th April 2019

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask Her Majesty's Government how many notices of joint and several liability were issued in the last 12 months in respect of VAT evasion by overseas sellers; and how much stock was seized as a result.

Answered by Lord Young of Cookham

In the year ending 31 December 2018, HM Revenue and Customs issued 3,827 notices of joint and several liability to online marketplaces. These inform the online marketplace that it could be held jointly liable for an overseas seller’s future unpaid VAT. In the vast majority of cases, the receipt of a notice results in the online marketplace removing that seller from its platform. Seizure of stock takes place under separate powers.


Written Question
Tax Avoidance
Monday 18th February 2019

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask Her Majesty's Government what steps they have taken to ensure that contracts for core business functions are not entered into with companies who seek to minimise the rate of tax paid on their activity in the UK; and what assessment they have made of whether the use of any such contracts will create a conflict of interest within HMRC when it comes to enforcement of anti-avoidance legislation.

Answered by Lord Bates

The 2015 Public Contract Regulations introduced a new obligation for public bodies to exclude suppliers from a procurement where the supplier has been found guilty of breaching its obligations in relation to payment of taxes, and this has been established by a judicial or administrative decision having final effect within the relevant jurisdiction. This includes where HMRC have successfully challenged a potential supplier under anti-avoidance legislation.


Written Question
Electronic Commerce: VAT
Monday 6th November 2017

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask Her Majesty's Government how many overseas sellers on Amazon and Ebay have registered for VAT in the last three months; and what proportion of those HMRC are investigating for undisclosed VAT.

Answered by Lord Bates

HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.

Overall, 8,340 overseas online sellers have registered for VAT in the last 3 months. HMRC monitor these to assess whether any require further investigation.


Written Question
Electronic Commerce: VAT
Monday 6th November 2017

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask Her Majesty's Government whether, when HMRC issues a notice to Amazon to remove a non-UK seller for VAT evasion, the seller's stock held through Fulfillment by Amazon is seized; if not, why not; if so, what happens to that stock; and what other means of recovering VAT arrears are available to HMRC.

Answered by Lord Bates

Where a non-UK seller has evaded VAT, HMRC can seize goods using Customs powers which are subsequently destroyed.

HMRC use a number of different methods to recover outstanding VAT arrears ranging from automated processes, agreeing time to pay, to more targeted enforcement powers.

HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.


Written Question
Electronic Commerce: VAT
Monday 6th November 2017

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask Her Majesty's Government whether HMRC have made any test purchases from independent traders operating through Ebay, Amazon or other online market places in pursuit of VAT evasion.

Answered by Lord Bates

HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.

HMRC uses a wide range of risk assessment techniques to identify and tackle non-compliant businesses, and in some limited circumstances test purchases can be useful.

HMRC’s other information sources frequently provide better intelligence to target non-compliance.


Written Question
VAT: Tax Evasion
Monday 6th November 2017

Asked by: Lord Lucas (Conservative - Excepted Hereditary)

Question to the HM Treasury:

To ask Her Majesty's Government what considerations HMRC takes into account when deciding whether or not to pursue a person for VAT evasion.

Answered by Lord Bates

HMRC always pursues known VAT evasion. HMRC employs a wide range of civil and criminal law approaches to tackle the full spectrum of wrong-doing, taking the most appropriate course of action based on all the intelligence and information available.