Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he has any plans to extend the length of consultation relating to the [Draft] Value Added Tax (Amendment) Regulations 2018.

The government has consulted extensively since 2016 on Making Tax Digital. This included an initial 13 week consultation in the second half of 2016 on the core design of Making Tax Digital for VAT, followed by a consultation on an overview of the proposed VAT regulations between September and November 2017. A third period of technical consultation on the draft regulations was launched in December 2017. The consultation will run for 8 weeks.

HM Revenue and Customs has engaged proactively with stakeholders to raise awareness of the consultations. The draft regulations take into account representations from stakeholders following the previous consultation.