Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on UK micro businesses of EU digital VAT legislation since its implementation on 1 January 2015; what discussions he has had with such businesses on the effect of that legislation; and if he will make a statement.

A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the expected impact on small and micro businesses. It is available at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf

I refer the Hon. Lady to the answer that I gave on 10 December 2014.