§ Mr. Skeetasked the Chancellor of the Exchequer what was the purpose of Her Majesty's Customs and Excise in issuing the publication entitled "VAT: Preparation for Additional Rates"; and when he proposes a multiple VAT system for goods and services other than gasoline.
§ Dr. GilbertI would refer the hon. Member to the answer I gave on 4th November to the hon. Member for Shipley (Mr. Fox).—[Vol. 880, c.45.] Trade bodies have stressed the need for businesses registered for VAT to be given advance warning of the changes they may need to make in their records, accounting and invoicing arrangements in order to be ready to deal with additional rates of VAT if they should be introduced, and the publication referred to was issued for that purpose. The answer to the last part of the Question is that my right hon. Friend has not yet taken any decision on this subject.