Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to change VAT arrangements in the UK after the transition period; and if he will make a statement.

From 1 January 2021, the UK will need to introduce new arrangements for VAT at its borders. New measures for movements of goods within and into Great Britain were published on 20 July, and the treatment of travellers with personal goods, which was recently subject to consultation, will be made available in due course. The Government continues to work through the implications of the Northern Ireland Protocol, including in relation to VAT, and is committed to providing guidance on how the Northern Ireland Protocol will work ahead of the end of the transition period.

There are no further changes planned to domestic UK VAT law following the end of the transition period and any future changes are for the Chancellor to announce at fiscal events.