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Present options to Parliament for restructuring the VAT system to boost SME growth.

Recommendation
As part of its call for evidence on Tax Support for Entrepreneurs, the Government should set out to Parliament the impact on small business growth of the current VAT system, and present options for restructuring VAT in a way that optimises small business and employment growth. (Recommendation, Paragraph 72)
Addressee Bodies
Department for Business and Trade
Timeline
Recommendation age 0.3 yrs
Report published 11 Feb 2026