Value Added Tax (Hansard, 28 March 1979)

HC Deb 28 March 1979 vol 965 c234W 234W

§ Mr. Cope
asked the Chancellor of the Exchequer whether the failure of Her Majesty's Customs and Excise to repay value added tax due to taxpayers is a breach of article 18(4) of the sixth EEC directive on value added tax.

§ Mr. Denzil Davies
No. Article 18(4) of the sixth EEC directive on VAT does not impose a time limit on member States for the repayment of VAT.
Customs and Excise regrets that for the time being it is unable to make repayments of VAT; but it will do all it can to see repayments are resumed as quickly as possible once the industrial action is over.