§ Mr. David Reedasked the Chancellor of the Exchequer (1) whether Teesside is being considered as a possible location for a major office to deal with value-added tax; and if he will make a statement;
(2) what estimate he has made of the number of local offices which will be needed to administer the proposed value-added tax; and how many civil servants each will employ.
§ Mr. HigginsWe estimate that a network of about 100 offices and sub-offices will be needed, but the exact number, their location and the sizes of their staffs, will depend on the final decisions about the scope and coverage of the tax.