§ Mr. Hunterasked the Chancellor of the Exchequer if Her Majesty's Government support the abolition of value added tax collection at European Community frontiers; and if he will make a statement.
§ Mr. HayhoeAs my right hon. Friend the Chancellor of the Exchequer indicated in his Budget Statement on 13 March 1984, at column 300, we would revert to the system of postponed accounting for VAT on imports if other member states agreed to the Commission's proposals, in the draft 14th directive on VAT, to adopt that system throughout the Community.