Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' press release entitled Government backs high street with acceleration of cheap import reforms and crackdown on dodgy online sellers, published on 23 June 2026, what assessment she has made of the effectiveness of the current online marketplace VAT regime in preventing tax avoidance.

HMRC has estimated that the current online marketplace VAT regime has raised more than £8 billion, and continues to raise an estimated £1.8 billion per year, in combination with the removal of low value consignment relief (see Extending VAT online marketplace liability to combat non-compliance, chapter 3. Introduction).