Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the number of (a) UK and (b) EU businesses unable to send goods across the border due to changes to tax and VAT since 1 January 2021.

The Government has provided extensive guidance for the VAT treatment of cross-border goods following the end of the transition period and is committed to supporting businesses to enable them to continue to trade.

As with all tax measures, where new changes have been introduced, the Government includes its assessment of the impacts of the changes in Tax Information and Impact Notes. Notes for measures recently legislated for in the Taxation (Post-transition Period) Act were published alongside that legislation.