§ Mr. Joel Barnettasked the Chancellor of the Exchequer what is the average number of firms allocated to each visiting VAT officer.
§ Mr. HigginsNo estimate of this average has been made.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what is the average length of time a VAT officer is expected to take over a visit to each of the different categories of registered VAT firms.
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§ Mr. HigginsNo estimate of the average length of an officer's visit to the different categories of registered VAT firms has been made.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer on what basis he concluded that a staff of 8,000 would be sufficient to administer VAT; and if he is still of the same opinion.
§ Mr. HigginsThe number of staff to administer VAT was assessed by reference to the scope and coverage of the tax and the estimated number of registered traders. The adequacy of staffing complements is kept under continuous review.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer if he will now ensure that VAT on bad debts is allowed as a deductible input; and if he will make a statement.
§ Mr. HigginsNo.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what consideration he has given to the installation of a new specially designed computer to assist with the administration of VAT.
§ Mr. HigginsThe computer facilities required for the administration of VAT are kept under continuous review.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what co-ordination exists between local VAT officers in formulating replies given to queries from firms.
§ Mr. HigginsQueries dealt with locally are answered on the basis of instructions issued centrally; issues raised outside the scope of these instructions are referred to headquarters.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what is the present estimate of time between visits of LVO staff to firms registered for VAT; and how this compares with the original estimate.
§ Mr. HigginsNo such estimate has been made.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer how many educational visits have been made by LVO staff to 474W firms registered for VAT; how many remain to be seen; and when it is anticipated that this exercise will be completed.
§ Mr. HigginsSo far educational visits have been made to rather more than half of these traders. Educational visits are now being combined with visits related to the operation of the tax and this will continue.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what percentage of VAT returns have to be returned; and if he will summarise the reasons.
§ Mr. HigginsPrecise figures are not available. The collection of such figures would have required the uneconomic use of resources. The reasons for sending back returns include omission of required particulars, queries arising on particulars given, and omission of signature.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer how many VAT assessments have been issued when a correct return had already been submitted and agreed.
§ Mr. HigginsPrecise figures are not available.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what plans there are to set up additional local value added tax offices; and how many there are at the present time.
§ Mr. HigginsThere are 70 local value added tax offices. At present my right hon. Friend has no plans to add to that number.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what representations he has received on behalf of the Staff Side of Her Majesty's Customs and Excise about the need for additional staff to cope with VAT; and what action he proposes.
§ Mr. HigginsThe Staff Side has submitted a memorandum to the Chairman of Customs and Excise. The staffing for VAT is under review in the light of the experience gained of the administration of the tax and the Staff Side's representations will be taken into account.
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§ Mr. Joel Barnettasked the Chancellor of the Exchequer how many inquiries about the administration of VAT have been received by LVOs from those engaged in trade concerned with works of art and antiques and others where special schemes operate.
§ Mr. HigginsRecords of inquiries to focal VAT offices are filed by reference to individual traders and the figures asked for could only be obtained at the cost of disproportionate time and effort.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer how many VAT applications have been received from firms wishing to change from exempt status to full registrations, and vice versa.
§ Mr. HigginsThese figures are not available.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer if he will make a statement on discussions he has had within the EEC about the operation of VAT.
§ Mr. HigginsMy right hon. Friend and I had useful discussions with Monsieur Simonet, the Commissioner responsible for VAT, when he visited London in April. The Commission's proposals for the harmonisation of the structure of VAT have been submitted to the Council and it will consider them after they have been discussed in the European Parliament and the Economic and Social Committee.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer how many individual notices, instructions and amendments have been issued by Her Majesty's Customs and Excise to local value added tax offices since 1st April 1973.
§ Mr. HigginsInstructions to local VAT offices take many different forms; some are of general and others of limited application. It is impracticable to say how many individual instructions and amendments have been issued. Seven new or revised VAT notices and one amendment leaflet have been published since 1st April 1973 and VAT offices have received copies.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what delay is incurred at VAT Central Unit when returns are returned due to inaccuracy.
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§ Mr. HigginsThe extent of the delay depends primarily upon the type of inaccuracy and the speed with which the trader responds.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what estimate he has made in the likely shortfall in VAT collections in 1973–74.
§ Mr. HigginsIt has been the practice of successive Governments not to publish revised estimates of the revenue in the course of the year.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer what he considers to be an acceptable collection percentage of VAT.
§ Mr. HigginsCustoms and Excise's aim is to collect the full amount of value added tax due.
§ Mr. Roperasked the Chancellor of the Exchequer whether he will support in the Council of Ministers the proposal of the Commission of the European Communities, contained in Article 14, paragraph A 1(a), of the draft 6th Council directive on harmonisation of taxation, that telecommunications services should be exempt from VAT.
§ Mr. HigginsMy right hon. Friend will consider carefully this proposal and the draft directive as a whole when it comes before the Council for a final decision following discussion in the European Parliament and the Economic and Social Committee.