§ Mr. Andrew F. Bennettasked the Chancellor of the Exchequer if he will take steps to reduce the amount of time that small businesses have to spend completing value added tax returns.
§ Mr. Peter ReesChanges made following the review of value added tax procedures by the Commissioners of Customs and Excise in 1977–78 should already have reduced the burden for small businesses. Those measures, which included the introduction of a much simplified return form, are described in the commissioners' report on the review (Cmnd. 7415, December 1978). However, I am aware of the continuing problems of small businesses and will keep the position under review.