§ Mr. Nigel JonesTo ask the Chancellor of the Exchequer what steps he has taken to ensure that VAT is imposed only on fuel consumed after 1 April, and not before this date.
§ Sir John CopeTransitional rules already exist giving fuel suppliers the option not to charge VAT on supplies made before 1 April. Customs have had meetings with British Gas and the electricity companies and arrangements are in the place for these suppliers to apportion bills straddling 1 April to take account of estimates of zero-rated supplies made before 1 April.