§ Mr. Trotterasked the Chancellor of the Exchequer if he will list the powers of VAT officials to enter a trader's home, specifying the authority they need to do so; and if he will make a statement on the circumstances in which they exercise these powers during the night.
§ Dr. GilbertVAT officers have no power to enter a trader's home as such,188W but, if it is used in connection with the carrying on of a business, Section 37(1) of the Finance Act 1972 empowers a VAT officer at any reasonable time to enter the premises for the purpose of exercising any powers under Part I of the Act. The power is not exercised during the night unless, in the circumstances of the particular business, that could be regarded as a reasonable time.
Under Section 37(3) of the Act, a VAT officer may at any time enter premises for the purpose of executing a search warrant issued by a justice of the peace, but a justice may not issue such a warrant unless he is satisfied on information on oath that there is reasonable ground for suspecting that a VAT offence is being, has been, or is about to be committed on the premises, or that evidence of the offence is to be found there.
If the hon. Member will write to me about any case which he may have in mind, I shall be happy to look into it.