questionText: To ask the Chancellor of the Exchequer, what the value is of overdue VAT owed by non-established taxable persons registered for VAT under Schedule 1A to the VAT Act 1994.
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