Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department has taken to help small businesses cover the costs of making the mandated transition to online VAT returns in April 2019.

The government is fully committed to supporting businesses in making a successful transition to Making Tax Digital. Regarding the help and support available, I refer the Honourable member to my answers of 26 March 2018 to PQs N133391 and N133392.

HM Revenue and Customs (HMRC) and the software industry have a shared aim of ensuring a wide range of software products at a variety of price points is made available. Costs to business of both hardware and software are normally 100% deductible against taxable income.