To ask Her Majesty's Government what assessment they have made of the impact of the proposed removal of EU VAT exemptions on small e-commerce businesses based in the UK which trade in the EU.
8 June 2021
The Government does not provide an impact assessment of policy measures that are introduced outside of the UK by jurisdictions.
The Government has carried out an impact assessment for the removal of low value consignment relief for all imports into the UK from 1 January 2021. It published a Tax Impact and Information Note which forecasts the removal of the relief to raise approximately £300 million per year.