Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of (a) delaying implementation of mandatory digital tax reporting until superfast broadband infrastructure is available in all parts of the UK and (b) exempting those people living in areas not included in the superfast broadband roll-out programme from the requirement to make a digital return.

The Making Tax Digital consultations closed on 7 November. The Government is currently considering the responses received and, as announced at the Autumn Statement, will publish its response in January.

The Government has already announced that those businesses who are digitally excluded will be exempt from the digital record keeping and update requirements of Making Tax Digital. The consultations sought feedback on the appropriate criteria for this exemption.

The Government further announced, at the Autumn Statement, £1 billion of new funding to boost UK's digital infrastructure. This includes further rollout of fibre broadband networks, enabling faster connections for businesses, helping build a better more productive economy for all.