Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what contribution he has made to EU negotiations to reform VAT arrangements for the EU Digital Single Market.

The UK has taken an active and constructive role in discussion of the Digital Single Market VAT proposals.

The proposals include a number of changes that the UK has previously sought, which would simplify the current VAT system, especially for SMEs trading cross border, as well as a number of more fundamental changes that will need careful consideration.