§ Mr. Andrew Smith
To ask the Chancellor of the Exchequer when the consultants' report drawn up for Customs and Excise on errors and fraud in VAT repayments will be completed; if he will place a copy in the Library; what was the percentage of payments incorrectly made; and how much revenue is involved. 
§ Mr. Heathcoat-Amory
The customs internal consultants' review covers the more complex areas of the VAT repayments credibility system. Work is proceeding to the timetable advised to the Public Accounts Committee by the chairman of Customs and Excise. The consultants' study of percentages of repayments incorrectly made, and the amount of revenue involved, is expected to be finalised in August 1996 when the PAC will be updated on the findings.
The full report will contain details about checks on repayment claims, that would be of great advantage to potential fraudsters. In these circumstances it would be inappropriate to place a copy in the Library.