§ 44. Mr. Willeyasked the Chancellor of the Exchequer whether the value-added tax administrative centre will be located in the North-East.
§ Mr. HigginsIn view of the Government's policy of dispersing staff as much244W as possible it has now been decided that the central control organisation for the V.A.T. will be located in the existing Customs and Excise dispersal area at Southend and something approaching three-quarters of the staff engaged on the tax will be working in local offices throughout the Customs and Excise Collection Areas.
§ 45. Mr. Roy Hughesasked the Chancellor of the Exchequer what communication he has received from the South Wales-based firm, Bristol Channel Ship Repairs, on the subject of value-added tax; and what was the nature of his reply.
§ Mr. HigginsThey have asked that ship repairing should be zero rated. My reply indicates that decisions on the rates and coverage of the tax will be taken nearer the date of its introduction, and that the interests of British ship repairers will be fully taken into account.
§ 46. Mr. Roy Hughesasked the Chancellor of the Exchequer what estimate he has made of the effect on the British ship repairing industry of the proposed value-added tax; how it will affect efficiency in relation to overseas competitors; what consideration he has given to the possibility of a zero rating; and if he will make a statement.
§ Mr. HigginsThe effect of V.A.T. on the British ship repairing industry cannot be estimated until the rates and coverage of the tax are decided, but the interests of the industry will be fully taken into account.