§ Mr. Michael Brownasked the Chancellor of the Exchequer whether British Steel Corporation suppliers and hauliers who have not been paid by the British Steel Corporation for work undertaken prior to the current steel strike are now liable to pay the value added tax element of their bills to Her Majesty's Customs and Excise; and if he will make a statement.
§ Mr. Peter ReesTraders registered for VAT are liable to pay to Customs and Excise the tax charged to their customers whether they have been paid or not. Customs and Excise is, however, prepared to consider proposals for deferred payment of the tax due in cases where steel suppliers and hauliers can show that their cash flow has been seriously disrupted because of the current steel strike.