§ Mr. Morganasked the Chancellor of the Exchequer what are the current arrangements for the dispatch of periodic value added tax return forms to persons registered for value added tax.
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§ Mr. LawsonVAT return forms are issued during the last month of a tax period. This is a computerised process and, to spread the burden of the very large numbers involved, despatch of these forms begins during the first week of the month. The bulk of them are despatched during the second and third weeks of the month. This programme makes the most economical use of Customs and Excise staff and computer resources as well as spreading the load for the postal services, and provides taxable persons with sufficient opportunity to render completed returns by the date on which they are legally due.
§ Mr. Morganasked the Chancellor of the Exchequer if he will take steps to ensure, for the general convenience of persons registered for value added tax, that value added tax return forms are not despatched so early as to reach them before the commencement of the last week of the period in respect of which any such return is due.
§ Mr. LawsonNo. Customs and Excise issues, on average, more than 500,000 VAT return forms each month to taxable persons. In order to provide such persons with sufficient opportunity to render completed returns by the dates on which they are legally due, it is necessary to ensure that the blank forms are in their hands by the end of the tax period to which they relate. To concentrate the issue of such a very large number of returns within one week of each month would impose an enormous burden on both the Department's staff and computer resources and the postal services, and would be very costly.
§ Mr. Churchillasked the Chancellor of the Exchequer, further to his reply to the hon. Member for Isle of Ely (Mr. Freud), Official Report, 14th February, column 802, if he will take steps to differentiate between the amount of value added tax charged by theatres, music halls, radio and television services and film and recording services, respectively; and if he will give such estimates as he is able of the proportion of those receipts for 1979–80 which were charged by the live theatres, and of the proportion which will be charged by the live theatre in 1980–81.
§ Mr. Peter Rees[pursuant to his reply, 7 March 1980, c. 352–53]: No. There are 548W problems in defining the "live theatre," and theatre buildings may be used for concerts, lectures, film shows, exhibitions, public meetings etc. as well as the presentation of plays.
From sources other than VAT returns it is possible to estimate the VAT charged on theatre admissions and I refer my hon. Friend to the reply given to the hon. Member for Norwich, South (Mr. Garrett) on 11 February—[Vol. 978, c. 510]. However, theatres supply other goods and services, for example from the bar, and information to estimate the VAT charged on these supplies is not available.
It is not the practice to give estimates for future years before the Budget.
§ Mr. Dobsonasked the Chancellor of the Exchequer whether value added tax is levied on Law Society subscriptions.
§ Mr. Peter Rees[pursuant to his reply, 10 March 1980]: I am afraid that the Commissioners of Customs and Excise cannot disclose information about the value added tax position of individual persons or organisations.