HC Deb 10 December 1985 vol 88 cc591-2W
Mr. Sheerman

asked the Chancellor of the Exchequer what steps he has taken to reduce the value added tax requirements on small businesses including steps towards implementation of those proposals listed in "Burdens on Business".

Mr. Brooke

Customs and Excise has set up a deregulation unit which, amongst other duties, will examine the Department's policy towards small businesses and the practicability of any further special arrangements for them. With regard to the recommendations listed in "Burdens on Business" and the subsequent White Paper "Lifting the Burden" (Cmnd. 9571), these have been accepted in full or part and their implementation is being actively pursued.