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Small Businesses: VAT

Asked by Suella BravermanReform UKTreasuryTabled Answered 18 November 2025UIN 90279

The question

To ask the Chancellor of the Exchequer, whether she will assess the potential merits of only applying VAT to turnover above £90,000 for small businesses.

Answered by Dan Tomlinson

With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD.

The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues.

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