Policy paper

VAT and the Sharing Economy: Call for Evidence

This Call for Evidence seeks stakeholder views on the government’s assessment of the VAT challenges created by the Sharing Economy. This call for evidence has concluded

• From: HM Treasury
• Published: 9 December 2020
• Last updated: 20 July 2021 — See all updates

This was published under the 2019 to 2022 Johnson Conservative government

Documents

VAT and the Sharing Economy: Call for Evidence

PDF, 278 KB, 31 pages

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VAT and the Sharing Economy: Summary of Responses

PDF, 316 KB, 26 pages

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Details

The Sharing Economy has empowered individuals and business to connect with consumers and provide services to them on a far larger scale than previously possible. This activity is usually facilitated by digital platforms which can be based anywhere in the world.

This creates huge opportunities for the UK’s economy and society through stimulating enterprise and aiding optimal use of scarce resources. However, the government is also aware that it could potentially create certain challenges to the VAT tax base.

The aim of this call for evidence is to test the government’s view of the VAT challenges the Sharing Economy creates. We welcome stakeholder views, both those who may share our initial assessment and those who bring challenge to that perspective as well as evidence of other challenges that we have not yet considered. We are also seeking stakeholder views on potential next steps in evaluating and responding to these challenges.

This call for evidence closed on 3 March 2021.

Responses were received from a range of stakeholders. The summary of responses document outlines these and sets out the government’s response.

Published 9 December 2020
Last updated 20 July 2021 + show all updates

1. 20 July 2021

   Added: Summary of Responses

2. 9 December 2020

   First published.