Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has been made of the potential impact of reforms to the Tour Operators' Margin Scheme on coach holiday businesses.

The government published a call for evidence on 28 October 2026 “VAT treatment of travel services in relation to the Tour Operators’ Margin Scheme’, which runs until 31 January 2027. It seeks views on retaining, reforming, simplifying or withdrawing the scheme, including changes to calculations and transitional arrangements. Coach holiday businesses and their representative bodies can contribute evidence about the potential effects on their operations. The evidence received will inform future proposals and assessments of their impacts.