§ Mr. Michael Brownasked the Chancellor of the Exchequer, pursuant to his replies to the hon. Member for Brigg and Scunthorpe, Official Report, 18 February, c. 141, and 30 March, c. 23 and 24, if he will publish a table showing (a) the level of penalty imposed by the courts for failure to make a value added tax return on time or late payments of value added tax in each of the nine cases up to 31 December 1980 when courts imposed penalties which were higher than could have been imposed prior to the Finance Act 1980, (b) the maximum fine which could have been imposed on each of these nine occasions, (c) the maximum prison sentence that could have been imposed on each of these nine occasions prior to the Finance Act 1980 and (d) (a) as a percentage of (b) on each of these nine occasions and, if information is now available concerning cases heard after 31 December 1980, if he will include details of such cases.
§ Mr. Peter ReesThe following table shows the relationship of the penalty imposed to the maximum fine which could have been imposed for each of the nine cases concerned:
Penalty imposed Maximum penalty Percentage of maximum penalty £ £ 1,847 1,847 100 1,841 1,841 100 598 598 100 1,500 2,265 66.2 1,000 1,684 59.4 600 1,730 34.7 3,500 27,916 12.5 800 6,396 12.5 870 7,174 12.1 The summary offences of failing to furnish a value added tax return or pay tax by the due date are not, and never have been, subject to the imposition of a prison sentence.
Information concerning such cases is now available to 28 February 1981. Details of 30 further cases are reproduced in the following table:
153W
Penalty imposed Maximum penalty Percentage of maximum penalty £ £ 4,871 4,871 100 2,770 2,770 100 2,723, 2,723 100 1,828 1,828 100 1,424 1,424 100 1,382 1,382 100 1,369 1,369 100
Penalty imposed Maximum penalty Percentage of maximum penalty 1,311 1,311 100 1,184 1,184 100 1,512 1,530 98.8 1,500 1,518 98.8 29,200 40,014 73.0 1,601 2,648 60.5 2,080 3,682 56.5 1,000 1,879 53.2 1,105 2,110 52.4 1,990 3,881 51.3 1,340 2,737 49.0 10,000 28,782 34.7 1,250 4,267 29.3 4,000 14,556 27.5 1,224 4,895 25.0 1,870 9,148 20.4 1,500 7,761 19.3 1,000 5,691 17.6 1,050 11,425 9.2 1,400 15,675 8.9 3,500 41,361 8.5 6,500 133,050 4.9 1,000 160,159 0.6
§ Mr. Trotterasked the Chancellor of the Exchequer whether he is considering the imposition of value added tax on foreign holidays; and what is his estimate of the resulting income in a full year.
§ Mr. Peter Rees[pursuant to his reply, 10 April 1981, c. 356]: My right hon. and learned Friend does not propose to change the present VAT position on foreign package holidays. My right hon. and learned Friend has made this clear to the Association of British Travel Agents.
§ Mr. Home Robertsonasked the Chancellor of the Exchequer how much value added tax which has been claimed back from Her Majesty's Customs and Excise by registered traders has been blocked for more than two months as a result of the Civil Service dispute; how many traders have had their repayments delayed in this way; and whether he will pay interest to those businesses which find themselves making loans to the Treasury in this way for abnormally long periods.
§ Mr. Peter Rees[pursuant to his reply, 14 April 1981, c. 104]: None. The Civil Service dispute did not begin until 9 March. There is no provision in law for Customs and Excise either to pay interest on delayed repayments of VAT or to charge interest on overdue amounts of the tax.