Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent comparative assessment her Department has made on the levels of VAT charged to (a) small hospitality businesses, (b) supermarkets, (c) national chains and (d) delivery platforms.

The level of the charge depends on the good or service being supplied. VAT only needs to be accounted for by VAT-registered businesses, and at £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This keeps the majority of businesses out of the VAT regime altogether.