Electronic Commerce: VAT
The question
To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of proposed changes to online marketplace VAT liability on small businesses that purchase second hand goods from private individuals for resale.
Answered by Treasury
The Government has consulted on extending VAT online marketplace liability to combat non-compliance.
The consultation ran from 23rd June to 18th August 2026, and explored the exclusion of second-hand goods from the scope of any changes to the rules. The consultation can be found at Extending VAT online marketplace liability to combat non-compliance - GOV.UK.
The Government is analysing the responses to the consultation and will set out next steps in due course.
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