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Small Businesses: VAT

Asked by Mr Angus MacDonaldLiberal DemocratTreasuryTabled Answered 20 April 2026UIN 126126

The question

To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 March 2026 to Question 122630 on Business: VAT, whether her Department has made an assessment on the effect that inflation has had on small business' ability to stay under the VAT threshold over the past decade.

Answered by Dan Tomlinson

At £90,000, the UK has a higher VAT registration threshold than any EU country and one of the highest in the OECD. This means the majority of UK businesses are not in the VAT system, reducing administrative burdens for small businesses. The government regularly assesses the level of the threshold taking into account impacts on small businesses, the economy as a whole, and tax revenues. Any changes would be made at a fiscal event, taking into account the position of the overall public finances.

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