Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that businesses invoice consumers with the appropriate VAT.

The law requires that VAT-registered businesses provide a VAT invoice when they make taxable supplies to other VAT-registered businesses.

Through compliance activity HMRC are able to visit businesses and ensure they are fulfilling their obligations to issue VAT invoices. VAT-registered businesses are required to keep their records for six years.