Question to the HM Treasury:

To ask His Majesty's Government, following the Upper Tribunal’s decision in The Commissioners for His Majesty’s Revenue and Customs v. Yorkshire Agricultural Society [[2025] UKUT 00004 (TTC)], when they plan to refund the value added tax paid by that society.

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

HMRC will consider any repayment claim in line with VAT including the fundraising exemption. Where a Claimant has submitted a valid claim and provided the evidence required, HMRC will makeany repayment due within its normal service standards.