§ Mr. Murphyasked the Chancellor of the Exchequer if he will make a statement of Her Majesty's Government's policy towards the 18th EEC directive relating to value added tax.
§ Mr. GowCustoms and Excise has consulted a wide range of representative trade and professional bodies about the draft 18th EC Directive on VAT and the associated draft 19th Directive. I have received their report, and I am considering our policy towards those proposals which will affect the United Kingdom.
§ Mr. Gerald Howarthasked the Chancellor of the Exchequer if he will make a statement about the early payment of non-value added tax own resources to the European Communities in August and subsequent months.
§ Mr. GowIn accordance with article 10(2) of Council regulation 2891/77, the Commission invited member states to pay on 20 August instead of 20 September non-VAT own resources collected in July. It also invited payment on 20 September instead of 21 October, and on 21 October instead of 20 November, of such own resources collected in August and September respectively. These own resources consist of agricultural, sugar and isoglucose levies and customs duties. The Government have complied with these requests.
A sum of £120 million was paid on 20 August and sums of £120 million and £118 million were paid on 20 September and 21 October respectively. The payments of levies and duties on the usual dates made under section 2(3) of the European Communities Act 1972, were or will be reduced by appropriate amounts; there will therefore be no net addition to public expenditure.