§ Mr. Paul Deanasked the Chancellor of the Exchequer what is the procedure an individual should follow in claiming damages to his property caused by Her Majesty's Customs and Excise officials during visits in connection with VAT.
§ Mr. Robert SheldonI refer the hon. Gentleman to my comments on this subject during the Report stage debates on the Finance Bill.—[Vol. 915, c. 568–9.]
§ Mr. Paul Deanasked the Chancellor of the Exchequer whether he will publish the regulations and guidance under which Her Majesty's Customs and Excise carry out their duties in relation to VAT.
§ Mr. Robert SheldonRegulations governing VAT are Statutory Instruments and are published by Her Majesty's Stationery Office. In particular, the Value Added Tax (General) Regulations 1975 are published as SI 1975 No. 2204.
I do not propose to publish the guidance issued by the Commissioners of Customs and Excise to their officers employed on the administration of VAT. 33W To do so could benefit mainly those concerned to evade or avoid payment of the tax.
§ Mr. Paul Deanasked the Chancellor of the Exchequer by what authority Her Majesty's Customs and Excise officials prevent occupiers of premises making telephone calls during visits by Her Majesty's Customs and Excise officials in relation to VAT.
§ Mr. Robert SheldonCustoms and Excise officials are not authorised to prevent the making of telephone calls except after a person has been arrested for a criminal offence, when the normal rules apply. These rules state that telephone calls should be allowed, provided that no hinderance is reasonably likely to be caused to the process of investigation or the administration of justice.
§ Mr. Paul Deanasked the Chancellor of the Exchequer what powers Her Majesty's Customs and Excise have to enter private premises in connection with VAT; and what are the conditions under which they exercise these powers.
§ Mr. Robert SheldonI refer the hon. Member to Section 37 of the Finance Act 1972.