§ Mr. SteenTo ask the Chancellor of the Exchequer if he will direct Customs and Excise officials to send a refund to Robert MacDonald of Gullet house, South Pool, Kingsbridge, of VAT charged at 17½ per cent. for the kerosene delivered on 3 November for house central heating and hot water; and if he will make a statement about VAT on oil for domestic use.
§ Mr. Heathcoat-AmoryNo. Customs has already confirmed to Mr. MacDonald that he was overcharged in error by his supplier. The normal operation of VAT means that his supplier will make the refund. All supplies of heating oil for domestic use are liable to VAT at 8 per