HC Deb 21 January 1977 vol 924 c351W
Mr. Bradford

asked the Chancellor of the Exchequer if any co-operative societies or companies in Northern Ireland persistently fail to make VAT returns.

Mr. Robert Sheldon

There is a small minority of businesses in Northern Ireland, as in other parts of the United Kingdom, who fail to make VAT returns. Persistent offenders are prosecuted. Some of the persistent offenders are companies; but no separate classification is kept to show whether any are co-operative societies.