§ Mr. FearnTo ask the Chancellor of the Exchequer what assessment he has made of the advantages and disadvantages of introducing a graduated VAT threshold for small hotels. [120627]
§ Dawn PrimaroloCustoms and Excise has been working with small businesses and representative bodies, including representatives of the tourist industry, to explore ways to ease the impact of VAT for all small businesses once their turnover reaches the VAT registration threshold, including graduated VAT relief.