Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how much revenue is protected by applying the EU VAT place of supply rules to micro businesses and sole traders which operate under the UK VAT threshold.

A Tax information and Impact Note was published on 10 December 2013, which included an assessment of the additional revenue raised by the change. It is available at:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385370/OLD_complete_v3.pdf