HC Deb 24 May 1973 vol 857 cc637-8
1. Mr. David Mitchell

asked the Chancellor of the Exchequer whether he has now completed his consideration of the treatment to be accorded to businesses whose claims for rebate of purchase tax or excise duty upon the introduction of VAT were received after 30th April.

The Financial Secretary to the Treasury (Mr. Terence Higgins)

The vast majority of claims were received by 30th April. However, to assist those traders who were unable to meet the time limit my right hon. Friend has authorised Customs and Excise to entertain belated claims provided it is satisfied as to their bona fides.

Mr. Mitchell

I am most grateful to my hon. Friend for that reply, which will be well received particularly by those in small businesses or those who have had ill health at stocktaking time which prevented their completing their claims on time.

Mr. Higgins

I am grateful for my Friend's remarks. Certainly the problems of ill health and of small businesses have been among the factors that we have taken into account in reaching this decision.

Mr. Joel Barnett

The hon. Member for Basingstoke (Mr. David Mitchell) and the Minister would have saved much time, and prevented the Minister breaking his own regulations, by voting for the Opposition's amendment instead of against it. How does the Minister justify the fact that he is now breaching a piece of legislation that he put on the statute book?

Mr. Higgins

With great respect to the hon. Gentleman, it would have been quite inappropriate for us to accept the hon. Gentleman's amendment. What we are now proposing does not achieve the same result.

Mr. Barnett

It is exactly the same.

Mr. Higgins

It is not the same result. It is as a result of having a limit that the vast majority of claims are in. It is appropriate that we should take account of these late claims, given that special circumstances may necessarily have arisen.

That was not the point made by the hon. Gentleman's amendment when we debated it, and we were right to vote against it.