§ Mr. VazTo ask the Chancellor of the Exchequer what ethnic monitoring his Department has carried out concerning value added tax raids.
§ Mrs. Gillian ShephardCustoms and Excise does not carry out VAT raids; it instigates investigations into VAT frauds. No monitoring of ethnic involvement is made in these investigations; each case is treated on its merits.
§ Mr. VazTo ask the Chancellor of the Exchequer how many value added tax raids have resulted in(a) arrests and (b) convictions in the last five years.
§ Mrs. Gillian ShephardAs stated, Customs does not carry out VAT raids. In the last five years investigations into VAT fraud resulted in(a) 348 arrests, (b) 1,070 convictions, and (c) 1,243 cases in which proceedings were compounded on payment of a penalty.
§ Mr. VazTo ask the Chancellor of the Exchequer how many persons are employed by the value added tax section engaged in raids on factories and offices.
§ Mrs. Gillian ShephardCustoms does not employ officers for specific types of VAT evasion. Its specialist VAT investigators undertake investigations of all types of VAT fraud.
§ Mr. VazTo ask the Chancellor of the Exchequer how many value added tax raids there have been in 1990, 1989, 1988, 1987 and 1986.
§ Mrs. Gillian ShephardAgain, Customs does not carry out VAT raids. The number of visits made in connection with VAT investigations where a search warrant was authorized are: 1986—figures not available, 1987—287, 1988—146, 1990—162.