§ Mrs. Colquhounasked the Chancellor of the Exchequer whether he will consider relieving veterinary surgeons from value added tax on prescriptions for animal medicines and treatment.
§ Dr. GilbertVAT paid by farmers and others who use veterinary services in the course of a business is deductible as input tax, subject to the normal provisions. In the context of a broadly-based tax on consumer expenditure, further relief from VAT on veterinary services would not be justified.
§ Mr. Wyn Robertsasked the Chancellor of the Exchequer what powers VAT officials have to demand payment and to levy distress on goods and chattels before the taxpayer's appeal has been heard.
§ Dr. GilbertCustoms and Excise are empowered by Regulation 57(1) of the Value Added Tax (General) Regulations
476W
§ Mr. Robert SheldonThe information for years for which it is available since 1967–68 is as follows:
(iii) top 40 per cent., (iv) bottom 30 per cent., (v) bottom 10 per cent., (vi) all incomes.
§ Mr. Robert SheldonThe information for years for which it is available since 1967–68 is as follows:
1974 to demand payment of tax which has become due and, if it remains unpaid, to levy distress. However, where an assessed amount of VAT is due under Section 31(6) of the Finance Act 1972, the power to levy distress may not be exercised until 30 days after that amount became due. These 30 days represent the period during which the trader has a right of appeal to a VAT tribunal. When a notice of appeal has been served the Commissioners of Customs and Excise do not in practice levy distress until the appeal has been heard.
If the hon. Member will write to me about any case which he may have in mind, I shall look into it.
§ Mr. Wyn Robertsasked the Chancellor of the Exchequer if he will issue and publish a code of conduct for VAT officials inspecting goods and records on private premises.
§ Dr. GilbertGoods are inspected only on premises used in connection with a business, and as a general rule records also are inspected only on such premises. VAT officers carry out these duties in 477W accordance with instructions issued by the Commissioners of Customs and Excise.
§ Mr. Wyn Robertsasked the Chancellor of the Exchequer what rights VAT officials have as regards entry into private premises and inspection of goods and records.
§ Dr. GilbertIf such premises are used in connection with a business, VAT officers have powers of entry and inspection of goods under Section 37 of the Finance Act 1972. Under Section 35 of that Act, VAT officers may require any person who is concerned in the supply of goods in the course of a business or to whom such a supply is made to produce for inspection any documents relating to the goods or the supply.