§ Mr. Corbettasked the Chancellor of the Exchequer (1) how many control visits were made by VAT inspectors in each of the past two years in (a) Hertfordshire and (b) the Dacorum district council area; how much under-declared tax was detected in each case; and what was the value of any over-declarations;
(2) how many VAT inspectors are employed (a) full-time and (b) part-time on control visits on a regular basis in Hertfordshire and the Dacorum district council area.
§ Mr. Robert SheldonI regret that precise information in the form requested is not available.
However, there are about 18,500 persons registered for VAT in Hertfordshire and of these about 2,800 are in the Dacorum district council area. There has been no significant variation in the numbers in the past two years. On the assumption that these persons are typical of VAT registered persons, it is estimated that about 6,000 control visits would be paid annually to traders in Hertfordshire, of which some 900 would be in the Dacorum district council area.
On the same basis, it is estimated that in Hertfordshire about £800,000 under-declared tax would have been detected in 1977 and £950,000 in 1978, of which about £120,000 and £14,000, respectively, could be attributed to the Dacorum district council area. The comparable figures for over-declarations are estimated to be £114,000, £120,000, £17,000 and £18,000. The equivalent of about 40 officers of Customs and Excise would have been engaged in making VAT control visits in Hertfordshire. Of these, about six would normally be employed at any one time on visits in the Dacorum district council area. All would be employed full-time.