The Government is conducting an ongoing review of the Computer Misuse Act 1990 (CMA). As part of that review, the Home Office is considering the impact of emerging technologies, including artificial intelligence, to ensure that the Act remains up to date and fit for purpose.

Any changes brought forward must be proportionate, adaptable to evolving techniques and must not undermine law enforcement’s ability to take action against cyber criminals. The Home Office will provide an update on any proposals taken forward in due course.

The Government consulted on extending VAT online marketplace liability to combat non-compliance, from 23 June to 18 August 2026

Revenue raised from extending the VAT online marketplace liability rules to domestic businesses will be reinvested into improvements to the business rates system.

The Government is considering responses to the consultation and will set out its policy response in due course. Impacts on Exchequer revenues alongside further details of the policy will be published in the usual way.

I have regular discussions with Cabinet colleagues on a range of Northern Ireland related matters, including Northern Ireland’s place within the UK internal market.

The Windsor Framework’s UK Carrier (UKC) Scheme allows GB based businesses to work with parcel operators to move consumer parcels from Great Britain to Northern Ireland without completing full customs declarations. The Government continues to work with industry to support the smooth flow of goods and ensure Northern Ireland consumers have access to goods from the rest of the United Kingdom.

Additionally, work is underway within Government to deliver the enhanced one stop shop service which will provide tailored advice to businesses on the rules they need to follow and the facilitations available to them. The service will help businesses trade across the UK and benefit from Northern Ireland’s unique dual market access.

HMRC has estimated annual VAT losses arising from non-compliance by sellers operating through online marketplaces could be hundreds of millions of pounds each year (see Extending VAT online marketplace liability to combat non-compliance, chapter 3. Introduction).

DBT maintains regular engagement with small business through a range of forums. The Small Business Growth Forum brings together SMEs and representative organisations to develop the department’s strategic approach to supporting small businesses.

The department also convenes a range of sector councils including the Retail Sector Council, an industry-led forum that enables retail leaders, including SMEs, to engage directly with government and identify priority issues and trends affecting the sector.

This year MHCLG will bring forward a new High Streets Strategy. We are working closely with businesses and representative bodies to inform this.

Existing regulations require all e-bikes and conversion kits to be safe when they are placed on the market. Government is committed to modernising the UK’s product safety framework and has launched a consultation that includes proposals to introduce strong and clear responsibilities for online marketplaces to ensure products on their sites are safe and sellers act responsibly. The consultation is open until 23 June and we welcome views.

The legal use of e-bikes and related conversion kits on public land is the responsibility of the Department for Transport, enforced by the police.

The Government is committed to protecting intellectual property rights and supporting UK businesses and consumers against online infringement. In the UK, enforcement action is led by Trading Standards and the Police Intellectual Property Crime Unit, which work with online marketplaces to remove counterfeit and infringing listings.

The Intellectual Property Office engages regularly with many of the major e-commerce platforms and rights holders, in the UK and internationally, to ensure effective policies and processes for identifying and removing infringing content are in place. It also works with international partners, including the Organisation of Economic Co-operation and Development, to promote best practice.

The Government is committed to protecting intellectual property rights and supporting UK businesses and consumers.

The Intellectual Property Office regularly engages with many of the major digital platform operators in the UK and overseas to discuss and develop the necessary measures to address infringements on online marketplaces. These discussions include ways to improve the existing platform processes for identifying and removing infringing content, collaboration with law enforcement, and how rights holders can make effective use of existing platform procedures. It also works with domestic and international partners to promote best practice in preventing online intellectual property infringement.

The Department for Business and Trade has not made an assessment on creating a national mail order fraud database. Led by the Home Office, the Government will be setting out its approach to tackling all types of fraud in its upcoming Fraud Strategy.

Report Fraud is the new national reporting service for fraud and for cyber crime operated by City of London Police. They also take information reports on attempted frauds. Reports submitted to Report Fraud are considered by the service’s National Crime Analysis Service and evaluated to assess the information available which could assist an investigation.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including grassroots music venues, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid.

Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%.

HMRC’s best estimate is that in 2021/22 there was £150 million of overseas seller non-compliance occurring through online marketplaces as referenced by the National Audit Office report entitled ‘Tackling tax evasion in high street and online retail’ published in September 2024.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including those on the high street.

The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.

The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The Government is paying for lower tax rates for RHL through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.

The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The Government is paying for lower tax rates for RHL through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.

The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. These new lower tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The Government is paying for lower tax rates for RHL through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

The Government is fully committed to working with councils and other partners to revitalise our changing high streets. Through the Pride in Place programme, we are investing up to £5 billion funding to revive deprived neighbourhoods and high streets. The department engages regularly with councils on a variety of issues, including our plans for neighbourhood and high street regeneration.

HMRC do not have an estimate of the losses arising as a result of sales made on online marketplaces by companies which trade only for a short period then are closed before VAT arrears can be recovered.