§ Mr. SteenTo ask the Chancellor of the Exchequer when he will refund the VAT owed, together with interest, to Mr. F. G. Higgins of Lyndhurst, 50 Borough road, Paignton; and what factors have led to the delay. [36955]
§ Mr. Heathcoat-Amory[holding answer 15 July 1996]: Customs and Excise are not aware of VAT owed to Mr. Higgins. In fact, a long-outstanding debt to Customs and Excise, based on VAT returns completed by Mr. Higgins, is currently being recovered through the courts.