Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the effectiveness of the processing of VAT repayments to businesses.

Between 1 June to 30 November 2025, HMRC processed around 1.4 million VAT repayment returns, with around 93% paid promptly, within 5 days. As part of its responsibilities for the collection and management of the VAT system, HMRC will select cases where necessary to undertake further enquiries to verify that the repayment is due and correct. These checks are treated as a high priority, and HMRC seeks to resolve any checks as quickly as possible while minimising involvement or inconvenience for businesses.