Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of reducing import VAT on second hand goods.

The Government is committed to protecting UK high street businesses from VAT-free imports and as such, it is important that it maintains a robust system of VAT collection at the border. Furthermore, VAT makes a significant contribution towards the public finances, and any reduction to import VAT on second-hand goods would have to be balanced by increases in taxes elsewhere, or reductions in Government spending.

Therefore, while the Government keeps all taxes under review, there are currently no plans to alter the VAT treatment of imports of second-hand goods.