§ Mr. SteenTo ask the Chancellor of the Exchequer when he expects to reply to the letter from the hon. Member for South Hams of early November, about the VAT surcharge levied on Western Approaches Yachts; and what instructions his officials have with regard to penalties for small businesses.
§ Sir John CopeCustoms has been asked to look into the points my hon. Friend raised in his letter of 10 November and a reply will be sent as soon as its inquiries are completed.
Customs applies the law on VAT penalties, subject in appropriate cases to appeal to VAT tribunals or the courts, and with due regard to the reports of the Public Accounts Committee.