Martyn Day – 2016 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Martyn Day on 2016-09-15.

To ask Mr Chancellor of the Exchequer, if he will bring forward legislative proposals to ensure that taxes are displayed on fuel purchase receipts.

Jane Ellison

There is no legislative framework for purchase receipts, which are simply an acknowledgment of payment. There is VAT legislation on when an invoice must be provided. This states that VAT-registered businesses are only obliged to provide invoices to other VAT-registered businesses. Expanding the information that must be provided on VAT invoices to cover other taxes and duties, or requiring invoices to be provided to private motorists as well as businesses, would increase administrative burdens for retailers. The Government therefore has no plans to implement this proposal.