HC Deb 14 July 1971 vol 821 cc115-6W
69. Mr. Millan

asked the Chancellor of the Exchequer what regional considerations were taken into account before deciding to establish the new value-added tax headquarters in South-East England.

Mr. Higgins

I would refer the hon. Member to the answer which my hon. Friend the Chief Secretary gave him on 6th July.—[Vol. 820, c.314–16.]

Mr. Trew

asked the Chancellor of the Exchequer whether he intends that sales to the Channel Islands and the Isle of Man will be classed as exports for the purposes of rebating value-added tax.

Mr. Higgins

Transactions between the United Kingdom and the Channel Islands will probably be treated as imports and exports. In the case of the Isle of Man, the position will depend on whether the Isle of Man Government decides to introduce a substantially similar tax.

Mr. Trew

asked the Chancellor of the Exchequer which organisations have made representations to him about value-added tax.

Mr. Higgins

To date over 170 organisations have responded to the invitation in the Green Paper to make representa- tions. Most of them have been made direct to Customs and Excise. If the hon. Members wishes to have a detailed list, I will arrange for one to be sent to him.