Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 13 November 2017 to Question 112174, on charities: VAT, what recent representations he has received from (a) business and (b) charity organisations on exempting trading subsidiaries of charities from the Government's Making Tax Digital scheme.

The 2016 consultation on Making Tax Digital examined whether exempting trading subsidiaries of charities from Making Tax Digital was appropriate. Responses were divided with many respondents arguing that charities who are trading should be treated in the same way as any other trading company.

Further information in the consultation document (page 52) and consultation response document (page 44) can be found here:

https://www.gov.uk/government/consultations/making-tax-digital-bringing-business-tax-into-the-digital-age