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Metals: VAT

Question for HM Treasury

UIN HL5611, tabled on 20 February 2018

To ask Her Majesty's Government why reverse charge VAT has been applied to products such as mobile phones and gold, but not to scrap metal.

Answered on

6 March 2018

HMRC uses a wide range of risk assessment and compliance responses to identify and tackle non-compliance. The introduction of a reverse charge can be effective in preventing certain types of VAT fraud. It is used selectively and targeted at the highest risks such as mobile phones and, most recently, telecommunications.

Answered by

Treasury