Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to support businesses that are experiencing retrospective withdrawal of input tax claims and fines following the UK’s withdrawal from the EU.

There has been no change to the normal rules which apply in respect of input tax deduction in the UK.

Further information on recovering input tax is available in the VAT guide (VAT Notice 700) at https://www.gov.uk/guidance/vat-guide-notice-700.

Full guidance for UK businesses on the arrangements following the end of the transition period can be found at https://www.gov.uk/transition.