Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the deferral of VAT payments in response to the covid-19 outbreak applies to VAT on imported goods.

The VAT deferral measure announced by the Chancellor on 20 March does not cover import VAT. However, the Government put in place measures that allowed importers, who were unable to make payment of deferred customs duties and import VAT due on 15 April, to extend the period for making full or partial payment, without having their guarantee called upon or their account suspended.

The position for future payments will be reviewed taking account of any COVID-19 measures in place as 15 May approaches.