Mr. Cockroftasked the Chancellor of the Exchequer whether he will take steps to relieve small business men of their burdens as de facto tax collectors for Her Majesty's Customs and Excise.
§ Mr. Robert SheldonThe Government are aware of various proposals which have been made for providing some relief for small businesses from the work associated with accounting for VAT. In consultation with representative trade associations Customs and Excise are currently carrying out a review of VAT which will consider these various proposals and any others which might be put forward to simplify procedures.