§ Mr. Whittingdale
To ask the Chancellor of the Exchequer what is the procedure by which Customs and Excise informs businesses of changes to the VAT rules; and if he will make a statement. 
§ Ms Hewitt
Customs and Excise use a variety of ways to inform business of changes to the VAT rules. In all cases, changes are notified by VAT Notes, which are sent to all VAT registered businesses. Changes which stem from the Budget are announced in Customs and Excise Budget Notices, available from local VAT offices on Budget Day, after the Chancellor has sat down. Other changes are notified to businesses by Business Briefs, also available from local VAT offices and issued to subscribers. All these publications are also available on the Internet.