Written question asked by Euan Stainbank (Labour) on Monday, 15 June 2026, in the House of Commons. It was due for an answer on Wednesday, 17 June 2026. It was answered by Dan Tomlinson (Labour) on Tuesday, 23 June 2026 on behalf of the Treasury.

Hospitality Industry: VAT

Question: To ask the Chancellor of the Exchequer, how many and what proportion of hospitality businesses in Scotland are beneath the VAT registration threshold.

Answer

The information requested is not available, as the registered addresses of firms held in HMRC’s datasets does not always correspond to the firms’ places of business, and in many cases firms operate both in Scotland and elsewhere in the UK.

The UK has the second highest registration threshold among all 38 OECD countries, which keeps the majority of businesses outside the VAT system.

Secondary information

Type: Written question
Reference: 9777
Session: 2026-27
Subjects: Scotland VAT Tax thresholds Hospitality industry
Contains statistics: Yes
Link: View this Written question on www.parliament.uk

Hospitality Industry: VAT

Secondary information

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