The second estimate of the VAT gap for 2022 to 2023 at 5.2% (£8.6 billion) is a slight reduction in percentage terms compared with the estimate of the VAT gap for 2021 to 2022 of 5.4% (£7.6 billion) published in ‘Measuring tax gaps 2023 edition’. It is also a slight increase on the 2020 to 2021 estimate of 5.0% (£6.3 billion), in the same publication.
Source gov.uk
