Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many complaints HMRC have received in the last 6 months about VAT refunds to businesses because the refund was a) not received and b) delayed.

Between 1 June to 30 November 2025, HMRC processed around 1.4 million VAT repayment returns, with around 93% paid promptly following initial risking.

Based on the information held on HMRC’s complaints database, between 1 June to 30 November 2025, HMRC received 162 complaints relating to VAT repayments of which 119 were directly linked to VAT refund delays.