HC Deb 02 August 1971 vol 822 c224W
Mr. Trew

asked the Chancellor of the Exchequer whether he is satisfied that computers and accounting machines suitable for value-added tax accounting procedures will be available in sufficient number and early enough to be programmed and operational by April, 1973; and if he will make a statement.

Mr. Higgins

As regards Government computers and machines, yes. It is for industry and commerce to assess their own requirements. H.M. Customs and Excise are of course prepared to receive representations on this or any point which might facilitate the introduction of V.A.T.