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Written question asked by Tom Morrison (Liberal Democrat) on Friday, 29 August 2025, in the House of Commons. It was due for an answer on Tuesday, 2 September 2025. It was answered by Justin Madders (Labour) on Thursday, 4 September 2025 on behalf of the Department for Business and Trade.


Electronic Commerce: Hallmarking and VAT

Question

To ask the Secretary of State for Business and Trade, what steps his Department is taking to ensure that online sellers meet their obligations in relation to (a) the Hallmarking Act 1973 and (b) the payment of VAT.

Answer

(a)

Anyone selling precious metals items must comply with the Hallmarking Act 1973. British Hallmarking Council guidance is available at: ”Selling articles of precious metal on the internet - GOV.UK”. In January 2025, I met some of the major online marketplaces and emphasised the importance of ensuring non-compliant products are not made available through their channels.

(b)

VAT collection is already regulated by HMRC under the VAT Act 1994, with updates from the Finance Act 2021 that place VAT obligations on online marketplaces. Since 2021 online marketplaces are liable to VAT from overseas sellers operating on their platform, levelling the playing field with UK businesses.


Secondary information

Type
Written question
Reference
72078
Session
2024-26
Subjects
Electronic commerce Hallmarking VAT
Legislation
Hallmarking Act 1973
Link
View this Written question on www.parliament.uk