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Written question asked by Lord Fuller (Conservative) on Monday, 15 June 2026, in the House of Lords. It was due for an answer on Monday, 29 June 2026. It was answered by Lord Livermore (Labour) on Monday, 29 June 2026 on behalf of the Treasury.


Agricultural Shows: VAT

Question

To ask His Majesty's Government, further to the reply by Lord Livermore on 9 June (HL Deb 1225), what is their estimate of the total amount of value added tax overpaid by agricultural societies in the course of running agricultural shows.

Answer

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

Whether an overpayment has been made can only be determined on the facts of each individual claim submitted by a taxpayer.

Therefore, HMRC cannot make a wider estimation for the sector from the information available to them.


Secondary information

Type
Written question
Reference
HL930
Session
2026-27
Related items
Subjects
Overpayments VAT Agricultural shows
Link
View this Written question on www.parliament.uk