§ Mr. Donald Stewartasked the Chancellor of the Exchequer what arrangements have been made at the computer centre for value added tax to keep separate records for Scotland, England and Wales, so that data can be extracted 476W concerning VAT generated by businesses in the individual countries.
§ Dr. GilbertIt is intended to produce annually certain VAT data by reference to the country of the main VAT offices in England, Wales, Scotland and Northern Ireland in which traders are registered for value added tax.
§ Mr. Viggersasked the Chancellor of the Exchequer if he will take steps to protect traders and businessmen, particularly taxicab and private hire car proprietors, against the payment of VAT which they will now be called upon to pay on fuel oils, and which they will not be able to claim back if their turnover is less than £5,000 per annum.
§ Dr. GilbertTraders with a taxable turnover of less than £5,000 a year may apply to register voluntarily for VAT 477W Once registered they may reclaim the tax paid on road fuels and other supplies purchased for the purpose of their business but they would also be required to account for VAT on taxable supplies made to their customers.