Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she plans to publish the outcome of the review of the online marketplace VAT liability rules announced in April 2025.

In the Spring 2025 Simplification, Administration and Reform Tax Update Summary, the Government sought stakeholder views on VAT online marketplace liability. The Government is grateful to all those who have taken the time to respond and share evidence. Given the complexity of this issue, it is right that the Government takes the necessary time to carefully consider the evidence and determine the most appropriate next steps.