Question to the HM Treasury:
To ask Her Majesty’s Government what assessment they have made of the cumulative effect of changes to laws and regulations relating to VAT on (1) small and medium-sized enterprises, (2) charities, and (3) churches.
The Government assesses the impact on businesses and civil society organisations of each change in VAT law and publishes these assessments in Tax Information and Impact Notes. This does not assess cumulative effects.