Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many and what proportion of Scottish hospitality businesses per sector have submitted requests to split their quarterly VAT payments in each of the last five years.

I believe that my honourable friend is referring to the recent consultation on an “Alternative Method of VAT Collection - Split Payment”. The consultation has now closed, and HMRC and HMT are taking this forward. You can see the full details here:

https://www.gov.uk/government/consultations/alternative-method-of-vat-collection-split-payment

You may be interested to know that information on numbers of businesses in the trade sectors is published in the Annual UK VAT Statistics, which can be found here:

https://www.gov.uk/government/statistics/value-added-tax-vat-annual-statistics

Further information is also available here:

https://www.gov.uk/government/statistics/scottish-vat-assignment-experimental-statistics/scottish-vat-assignment-experimental-statistics-2020#about-this-release