HMT reports on outcome of consultation on VAT grouping

Released 20 July 2021

HM Treasury (HMT) has published a summary of responses to the consultation on how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping.

HMT notes that it is clear from the responses how valuable UK VAT grouping is to businesses and it appreciate that businesses require certainty following EU exit and the impact of the pandemic. The call for evidence prompted a substantial number of responses that were generally in favour of maintaining current practices. It also set out evidence on why changes to the provisions on VAT grouping would impact business growth and international competitiveness. Therefore, in light of the responses to this call for evidence, the Government has decided not to take this any further.

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