Written Answers — Treasury: Vat (31 Oct 2012)

David Gauke: UK VAT is due on goods sold via mail order (internet or phone) to UK consumers by a business in another EU member state where their sales into the UK exceed £70,000 a year. UK VAT is also due on goods bought from a non-EU business, except where the value is less than £15. In April 2012, this £15 relief was withdrawn for goods imported from the Channel Islands to end the...