To ask Her Majesty's Government whether they intend to use their veto against any proposal from the European Commission to give all 27 member states direct access to United Kingdom taxpayers' data. [HL5449]

In response to the threat of cross-border VAT fraud, the European Commission and member states have been evaluating measures to improve administrative co-operation and speed up the exchange of information, including one to allow tax authorities direct access to a defined and limited amount of VAT data which tax authorities already exchange following a formal exchange of information request. As the proposal has only just been published and as much will depend upon how it progresses during negotiations with other member states, it is too early to say whether the final form of the proposal will be acceptable to the UK.