HC Deb 16 December 1997 vol 303 cc109-10W
Mrs. Laing

To ask the Parliamentary Secretary, Lord Chancellor's Department if NHS trusts are entitled to appeal against a decision of HM Customs and Excise to a VAT tribunal. [19995]

LCD HQ Legal Aid Board
Publicity Advertising Publicity Advertising Public Trust Office Advertising
1993–94 Nil 36,209 141,000 135,259 n/a1
1994–95 18,258 66,002 207,000 308,458 Nil
1995–96 76,798 45,341 197,367 254,738 3,617
1996–97 41,053 76,172 200,462 388,362 1,918
1997–98 (year to date) 24,364 117,395 135,205 401,927 1,991
1997–98 (full year estimate) 77,277 258,857 155,000 469,729 1,991
1 Advertising costs of Public Trust Office prior to 1994–95 are included in LCD Headquarters.

Estimates for 1998–99 cannot be provided as budgets have not yet been determined.

There has been no expenditure on publicity in any of the years specified for the Court Service and the Advisory Committee on Legal Education and Conduct and none is planned for 1998–99.

The only advertising that the Court Service carries out is for recruitment. These adverts are placed locally and, as a result, the amount spent could be established only at disproportionate cost.

It is Government policy that the Public Trust Office does not advertise for the services it provides. The advertising costs shown in the table relate to recruitment of staff. There has been no expenditure on publicity in any of the years specified for the public Trust Office.

Mr. Hoon

Any organisation that pays VAT, including NHS trusts, can appeal against a decision of HM Customs and Excise to a VAT tribunal.

Mrs. Laing

To ask the Parliamentary Secretary, Lord Chancellor's Department what is the public cost per hour of proceedings in(a) a VAT tribunal and (b) a High Court undertaking judicial review of a disputed VAT ruling. [19994]

Mr. Hoon

The average cost per hour of any proceedings in the High Court is £231.19. This includes the cost of maintaining the court room, paying the judiciary and providing administrative assistance. Detailed information is not collected on the cost per hour of proceedings in a VAT tribunal, but the Court Service estimates it to be about £137. Neither figure includes the cost to HM Customs and Exercise of defending a VAT ruling.