§ Sir John FarrTo ask the Chancellor of the Exchequer what is the average penalty imposed in Leicestershire on those who submit value added tax returns late by(a) one week, (b) two weeks and (c) four weeks, respectively.
§ Mrs. Gillian ShephardCustoms do not maintain statistics for individual counties or regions. The penalties imposed for late submission or payment of VAT returns do not vary with the length of the period between due date and receipt by Customs. Nationwide, the average penalty imposed on defaulting traders—including those who may have received more than one penalty—over the current and preceding financial years is:
Average penalty £ Financial year ending 31 March 1989 266.24 Financial year ending 31 March 1990 375.42 Financial year ending 31 March 1991 429.39 Period from 1 April to 30 September 1991 441.41