§ Mr. Freudasked the Chancellor of the Exchequer if he will give details of instructions that he has given to VAT Inspectors which would account for their operating in pairs.
§ Mr. Robert SheldonI have given no specific instructions on this matter. Normally, routine VAT control visits are made by officers working singly, but it may be necessary in some cases for a second officer to attend for supervisory or training purposes. More than one officer may sometimes be needed in other circustances; for example, when a visit to a large business is involved.