HC Deb 03 April 1978 vol 947 c63W
Mr. Brittan

asked the Chancellor of the Exchequer what is the cost per £1 revenue of collecting value added tax from firms with an annual turnover of less than £30,000.

Mr. Robert Sheldon

I would refer the hon. Member to the reply given to the hon. Member for Bedford (Mr. Skeet) on 3rd March 1978.

Mr. Brotherton

asked of the Chancellor of the Exchequer what provision there is for the repayment of value added tax on sales of goods and services, the revenue from which has been stolen or burgled.

Mr. Robert Sheldon

There is no provision in the law for such repayment.