HC Deb 28 January 1981 vol 997 cc461-2W
Mr. Michael Brown

asked the Chancellor of the Exchequer if he will list all those organisations which have responded to the Customs and Excise review of value added tax special schemes for second hand goods; and when he expects to make an announcement.

Mr. Peter Rees

Twenty-three organisations (as well as a number of individuals) have responded. The Government regard the comments as having been made on a confidential basis and I do not think that it would be appropriate to name those organisations which have participated in the consultation exercise without first seeking their consent. I will be making an announcement in due course about the conclusions reached in the review.

Mr. Michael Brown

asked the Chancellor of the Exchequer if he will list all those organisations which have responded to the Inland Revenue and Customs and Excise consultative document "The Possible Merger of the Special Commissioners and Value Added Tax Tribunals"; and when he expects to make an announcement.

Mr. Peter Rees

Twenty-one organisations (as well as a number of firms and individuals) have so far responded. The Government regard the comments as having been made on a confidential basis and I do not think that it would be appropriate to name those organisations which have participated in the consultation exercise without first seeking their consent.

Comments are still being received, and I will be making an announcement in due course about the conclusions reached in the review.

Mr. Michael Brown

asked the Chancellor of the Exchequer if he will list all those organisations which have responded to the Customs and Excise review of the appellate jurisdiction of value-added tax tribunals in relation to executive decisions; and when he expects to make an announcement.

Mr. Peter Rees

Ten organisations (as well as a number of individuals) have responded. The Government regard the comments as having been made on a confidential basis and I do not think that it would be appropriate to name those organisations which have participated in the consultation exercise without first seeking their consent. I will be making an announcement in due course about the conclusions reached in the review.

Mr. Dubs

asked the Chancellor of the Exchequer if he is satisfied with the present arrangements for value-added tax control visits to large organisations; what proportion is currently behind schedule; and by how long.

Mr. Peter Rees

I am satisfied that Customs and Excise is constantly reviewing its control of VAT to ensure the most cost-effective use of resources. It is estimated that about one-third of the large organisations currently scheduled for an annual visit were not visited during the course of the last year. The average delay in visiting these organisations is about six months.