To ask the Chancellor of the Exchequer, how much money has accrued to the public purse as a result of the introduction of VAT anti-avoidance measures on imported road vehicles since 2011.

The Notification of Vehicle Arrivals (NOVA) system was introduced on 15 April 2013 and was designed to reduce VAT evasion when road vehicles are permanently imported into the UK from the European Union.

The expected Exchequer revenue from this measure was set out in Table 2.2 of Budget 2013:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/221901/budget2013_table2-2_previous_measures_with_effect_april2013.xls

In 2014 HMRC evaluated the yield from this measure following the first year of operation of the system. The conclusion was that the scheme has been successful in reducing evasion as intended, and that the projections made at Budget 2013 remained the best estimate of the revenue yield.