§ Mr. JenkinTo ask the Chancellor of the Exchequer how many motor service garages which subcontract their MOT business to an approved test centre have been investigated by HM Customs and Excise for under-declaration of Value Added Tax since November 1996; how many have been found to have under-declared their Value Added Tax liability; and if he will make a statement. [130718]
§ Dawn PrimaroloVisit information about motor service garages that subcontract their MOT business is not held centrally by Customs and Excise. But visits are made to check businesses' Value Added Tax declarations on the basis of Customs' overall assessment of revenue risk. This takes account of local information including knowledge about under-declarations found on visits to other businesses. In the years 1998–99 and 1999–2000 the92W number of visits made by Customs to motor service garages to check their Value Added Tax declarations was 2,249 and 1,987 and the number found to have under-declared their Value Added Tax liability was 1,347 and 1,227 respectively.