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Motorcycles: Excise Duties and VAT

Asked by Sammy WilsonDemocratic Unionist PartyTreasuryTabled Answered 17 October 2025UIN 78062

The question

To ask the Chancellor of the Exchequer, whether she has made an assessment of the effectiveness of HMRC's approach to preventing (a) VAT and (b) duty evasion in the off-road motorcycle industry.

Answered by Dan Tomlinson

HMRC collected a record £858.9 billion in taxes in 2024/25, an increase of 3.7% from the year before, which included £171.0 billion in VAT. HMRC has a strong track record in tackling all kinds of non-compliance. HMRC takes a risk-based and intelligence-led approach to enforcement and is continuously developing its capabilities to target and tackle all types of non-compliance. Assessments of the effectiveness of HMRC’s approach to prevent VAT and duty evasion are not available at that level of granularity.

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