Value Added Tax

HC Deb 20 June 1977 vol 933 cc320-1W

Mr. Stanbrook

asked the Chancellor of the Exchequer why the declaration on the form of return for VAT does not include the words "to the best of my knowledge and belief" as in the case of the declaration on the return from income tax.

Mr. Robert Sheldon

It is not Customs and Excise practice to include qualified declarations on forms, and there were no such qualifications on the forms used for 30 years for purchase tax. I am not aware that any difficulty has arisen from this practice.

Mr. Pavitt

asked the Chancellor of the Exchequer if he will make arrangements for the reimbursement of VAT paid by the disabled on appliances on which the initial supply is zero rated.

Mr. Robert Sheldon

Most appliances specially designed for use by the disabled are zero rated when supplied to the disabled and supported by a medical certificate. It would not. however, be practicable to repay VAT paid on repairs or maintenance of these appliances.