Question to the HM Treasury:

To ask His Majesty's Government, further to the reply by Lord Livermore on 9 June (HL Deb 1225), what is their estimate of the total amount of value added tax overpaid by agricultural societies in the course of running agricultural shows.

HM Revenue and Customs has not made an estimate of the total amount of VAT overpaid by agricultural societies in running agricultural shows and does not hold centrally collated data on this.

Whether an overpayment has been made can only be determined on the facts of each individual claim submitted by a taxpayer.

Therefore, HMRC cannot make a wider estimation for the sector from the information available to them.