HC Deb 01 June 1981 vol 5 cc264-5W
Mr. Dubs

asked the Chancellor of the Exchequer, pursuant to the Minister of State's reply on 6 April, Official Report, column 186, if any value added tax repayments have now been made since the commencement of industrial action by the Customs and Excise Department.

Mr. Peter Rees

When the normal arrangements for repayment of VAT through the computerised system were brought to a halt, there were some claims on hand which had already been processed by computer but for various reasons not paid. Where possible, these claims have been or will be paid by cheque. Claims which are normally processed manually and are not dependent on the computer—eg. claims received from unregistered "do-it-yourself' builders—continue to be paid.

Mr. Dubs

asked the Chancellor of the Exchequer how many firms have made representations to him about the failure of the Customs and Excise Department to make value added tax repayments.

Mr. Peter Rees

Altogether, 119 representations have been received by Treasury Ministers.

Mr. Dubs

asked the Chancellor of the Exchequer, further to the Minister of State's reply on 6 April 1981, Official Report, column 186, to the hon. Member for Enfield, North (Mr. Eggar) under what statutory authority the repayments of value added tax are withheld.

Mr. Peter Rees

There is no statutory time limit for Customs and Excise to make repayments of VAT.