Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 46 of the Budget 2016, whether that measure has been incorporated in the Spring Budget 2017 document as line p in table 2.2 of that document.

The measure in line 46 of Table 2.1 in the Budget 2016 document entitled “Value Added Tax: tackling overseas trader evasion” has not been incorporated in the Spring Budget 2017 document as line ‘p’ in Table 2.2 of Spring Budget 2017 which is entitled “Offshore Tax: close loopholes and improve reporting”. These are two different measures.

The measure in line 46 of Table 2.1 in the Budget 2016 document has been re-costed and is presented in line ‘as’ of Table 2.2 in the Spring Budget 2017 with the same title as when the measure was originally announced (“Value Added Tax: tackling overseas trader evasion”).