Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the implications for his policies on VAT of the High Court judgment of 28 July 2023 in Uber Britannia Limited v Sefton Metropolitan Borough Council; and if he will make a statement.

This High Court ruling is not a tax case and does not have a direct bearing on any business’s tax position. The VAT rules, which apply to all businesses, have not changed. The Government is carefully considering the implications of the ruling for the sector and passengers.