questionText: To ask the Chancellor of the Exchequer, how many non-established taxable persons liable to be registered for VAT under Schedule 1A to the VAT Act 1994 have an overdue VAT bill.
answerText: HMRC holds management information on VAT liabilities, but data for non‑established taxable persons is not robust enough to provide reliable estimates of the population with VAT debt or amounts overdue. 
heading: VAT: Non-payment