HC Deb 02 December 1991 vol 200 c38W
Mr. Amos

To ask the Chancellor of the Exchequer if he will make it his policy to pay interest on moneys outstanding to small business men as a result of a mistake by a VAT office; and if he will make a statement.

Mrs. Gillian Shephard

The Finance Act 1991 introduced a statutory provision under which Customs and Excise are required to pay interest to businesses, irrespective of size, on moneys outstanding as a result of error by VAT officials.