§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer what steps he took to ensure that each export house was consulted about the proposal to withdraw export house VAT provision. [83831]
§ Dawn PrimaroloThe Consultation Paper was issued directly to all members of the Joint VAT Consultative Committee and to a number of other trade bodies and organisations with an interest in the subject. These included the British Exporters Association, which represents the main body of businesses which act as export houses. The review was also publicised by way of a Business Brief, distributed by the Central Office of Information to the media and to some 900 subscribers representing a variety of business interests.
§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer which countries in the European Union currently allow an exemption from VAT for supplies to export houses; and if he will make a statement. [83836]
§ Dawn PrimaroloThe exemption from VAT on supplies to export houses is an optional measure in EC VAT law and we have very scant information about other countries' use of the measure. Customs and Excise is taking up with the European Commission claims made by a number of British businesses that some other countries operate export house provisions which do not fully comply with EC law.
91W
§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer if he will list the organisations which replied to the consultation paper on the withdrawal of export house VAT provisions and indicate which were in favour and which were opposed. [83834]
§ Dawn PrimaroloAs contributors were not advised that their responses would be made public, individual comments must remain confidential. Overall, from all replies received, the balance of representations was weighted equally for and against withdrawal.
§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer if he will list the organisations to which the consultation paper on the withdrawal of export house VAT provisions was issued. [83833]
§ Dawn PrimaroloThe organisations to which the consultation paper on the withdrawal of export house VAT provisions was initially issued were the Joint VAT Consultative Committee, the British Exporters Association, the Simpler Trade Procedures Boards (SITPRO) and the United Kingdom Oil Industry Taxation Committee. Subsequently copies were issued to more than one hundred and fifty enquirers, including Tax in Industry and the Institute of Export.
§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer what measures he took to ensure that companies likely to be affected by the withdrawal of the export house VAT provisions were notified of the change in good time. [83837]
§ Dawn PrimaroloThe withdrawal of the export house VAT provisions on 1 April 1999 was publicised in June 1998 by means of a Business Brief and a VAT Information sheet. Each VAT registered trader was advised by means of VAT Notes 2/1998 (June 1998) and further reminded of the impending change in VAT Notes 4/1998 (December 1998).
§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer what estimate he has made of the cost to UK export houses of the imposition of VAT on goods purchased for export. [83835]
§ Dawn PrimaroloIt was not possible to arrive at any accurate figures for possible costs to export houses as insufficient evidence was provided in response to the Consultation Paper. However, by opting to change to monthly VAT periods, some export houses may gain a cash flow benefit.