§ Mr. LevittTo ask the Secretary of State for the Environment, Transport and the Regions if he will review the operation of the tour operators margin scheme in respect of private coach hire companies. [45456]
§ Dawn PrimaroloI have been asked to reply.
HM Customs and Excise last reviewed the Tour Operators Margin Scheme in 1996 and undertook a comprehensive consultation exercise. Coach operators contributed to the review and full account was taken of their representations. Progress on implementing certain of the recommendations of the review has been constrained by EC law, but a case currently before the European Court of Justice may clarify further the legal interpretation. In the light of the outcome Customs will look again at the possibility of simplified treatment for businesses such as private coach hire companies.