Open consultation

VAT registration threshold: call for evidence


A call for evidence to explore whether the design of the VAT threshold could better incentivise growth.

This consultation closes at

Consultation description

The current design of the VAT registration threshold may be dis-incentivising small businesses from growing their business and improving their productivity. This was noted by the Office of Tax Simplification in their review of VAT published last year, which recommended that the government examine the current approach to the VAT threshold.

This call for evidence will explore the effect of the current threshold on small businesses, and will then go on to consider different policy options, and ask questions on whether those options could better incentivise growth.

For small businesses who would prefer a quicker way to engage with this call for evidence, please complete this SurveyMonkey online questionnaire. We estimate that it will take 7 minutes to complete.


Ways to respond


Email to:

Write to:

RE. VAT registration threshold
VAT and Excise team
HM Treasury
1 Horse Guards Road

Published 13 March 2018