Tour Operator's Margin Scheme

HC Deb 01 November 2000 vol 355 c516W

Mr. Matthew Taylor

To ask the Chancellor of the Exchequer when he expects to complete the review of the Tour Operator's Margin Scheme. [135875]

Dawn Primarolo

There are currently three cases concerning the application of the Tour Operators' Margin Scheme (TOMS) which are waiting to be considered by the VAT & Duties Tribunal or the Court of Appeal. It is therefore appropriate to await the outcome of these cases before deciding upon any substantive changes to the way in which the TOMS is applied.