Asked by: Lord Fuller (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government, further to the reply by Lord Livermore on 9 June (HL Deb 1225), what is their estimate of the total amount of value added tax overpaid by agricultural societies in the course of running agricultural shows.
Answered by Lord Livermore
HM Revenue and Customs has not made an estimate of the total amount of VAT overpaid by agricultural societies in running agricultural shows and does not hold centrally collated data on this.
Whether an overpayment has been made can only be determined on the facts of each individual claim submitted by a taxpayer.
Therefore, HMRC cannot make a wider estimation for the sector from the information available to them.
Asked by: Lord Fuller (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government, following the Upper Tribunal’s decision in The Commissioners for His Majesty’s Revenue and Customs v. Yorkshire Agricultural Society [[2025] UKUT 00004 (TTC)], when they plan to refund the value added tax paid by that society.
Answered by Lord Livermore
HM Revenue and Customs has not produced an estimate of the total VAT overpaid by agricultural societies in running agricultural shows and does not hold centrally collated data on this.
HMRC will consider any repayment claim in line with VAT including the fundraising exemption. Where a Claimant has submitted a valid claim and provided the evidence required, HMRC will makeany repayment due within its normal service standards.