§ Sir Fergus Montgomeryasked the Chancellor of the Exchequer (1) how many representations were received from (a) business organisations and (b) individuals, regarding the present value-added tax regulations for mail order firms in each of the years 1979, 1980, 1981, 1982, 1983, 1984, 1985 and 1986;
(2) what assessment has been made by Her Majesty's Customs and Excise of the cost to retail business of compliance with the proposed new requirements in the consultation paper, "VAT: Small Business Review";
(3) what assessment has been made by Her Majesty's Customs and Excise of the cost to retail traders providing self-financed credit facilities of compliance with the proposed new requirements in the consultation paper, "VAT: Small Business Review";
(4) what is his estimate of the benefits to the United Kingdom economy as a whole of implementing the changes outlined in the consultation paper, "VAT: Small Business Review", in respect of the mail order industry;
(5) what consultations took place with the mail order industry before the consultation paper, "VAT: Small Business Review" was published;
(6) what compliance cost assessment of the costs and benefits to the mail order industry of the changes proposed in the consultation paper, "VAT: Small Business Review", was carried out by Her Majesty's Customs and Excise in accordance with the provision of paragraph 3.12 of "Building Businesses … Not Barriers" (Cmnd. 9794) and if he will publish the findings.
§ Mr. BrookeI shall let my hon. Friend have replies as soon as possible.