Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Guidance on how to prepare for Brexit if there's no deal, published by the Department for Exiting the European Union, what parts of the plan for VAT for businesses in the event that the UK leaves the EU without a deal have been implemented.

As a responsible government, the Government has been preparing plans to minimise any disruption in the event of no deal for nearly three years.

HM Revenue and Customs and HM Treasury are aware of the VAT policies that need to be delivered for exit day and the Government remains confident that all required SIs will be brought forward in good time.

In light of the extension that has now been agreed, departments continue to advance their ‘no deal’ preparations and are making sensible adjustments on the timing and pace at which certain work is progressing, so that the Government is ready to implement necessary work in the lead-up to 31 October if needed.