§ Mr. Ashdown
asked the Chancellor of the Exchequer if he will list the personal data held on Customs and Excise computers for a person who is registered for value added tax.
§ Mr. Hayhoe
The data held are those relevant to the control of the individual's business activities and the verification of his tax payments. The range of data is extensive and normally includes the name and trading name, the VAT registration number, the address of the business, details of trading activity, turnover, identification of bank account and amounts of tax payable. If the registered person is also an importer, details of his import activities will be held on the Customs import computer and 431W will include the importer's identifying number, duty deferment arrangements, valuation agreements and any special import procedures for which he has been approved.
§ Mr. Proctor
asked the Chancellor of the Exchequer if he will list in the Official Report those main items which at present are zero-rated for value added tax.
§ Mr. Hayhoe
In addition to exports, the main items zero-rated at present are food; books, newspapers and periodicals; water; fuel and power; construction; transport; and young children's clothing and footwear. A comprehensive list of items together with their details is set out in schedule 5 to the VAT Act 1983. Following my right hon. Friend's Budget statement, it is proposed to withdraw the zero rate in respect of hot take-away food from 1 May 1984 and that in respect of alterations to buildings and certain other items connected with construction from 1 June 1984.