Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how small businesses will manage their VAT arrangements with EU customers after the UK leaves the EU; and what assessment he has made of the potential effect of those new arrangements on the level of administration undertaken by those businesses.

The Government’s aim is to keep VAT processes as close as possible to what they are now. This will provide the best continuity and most certainty for small businesses.

Our future relationship with the EU is subject to further negotiations.