HC Deb 06 July 1979 vol 969 cc779-80W
Mr. Dodsworth

asked the Chancellor of the Exchequer if he has any proposals to compensate businesses whose VAT refunds have been delayed by the dispute involving computer staff at Southend: and if he will make a statement.

Mr. Peter Rees

There is no provision in law either for the payment of interest by Customs and Excise in respect of delayed repayments of value added tax or for the charging of interest by it on outstanding amounts of the tax. I propose, however, to review this matter.

Mr. Marlow

asked the Chancellor of the Exchequer what relief the Government intend to give to organisations which have issued tickets and publicity information for value added tax inclusive prices at the level of value added tax ruling before the Budget.

Mr. Peter Rees

, pursuant to his reply [Official Report, 5 July 1979; Vol. 969, c. 678], gave the following answer:

Where tickets for events taking place on or after 18 June were paid for before that date the 8 per cent. rate of VAT will apply. Organisations will, however, have to account for VAT at the 15 per cent. rate on any tickets sold on or after 18 June and I regret that the Government are unable to offer any relief in these circumstances.

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