§ Mr. BakerTo ask the Chancellor of the Exchequer if he will ensure the deadlines normally applicable for VAT and other tax returns by businesses are relaxed for businesses seriously affected by the recent flooding in Lewes. [136566]
§ Dawn Primarolo[holding answer 6 November 2000]: Both Customs and Excise and the Inland Revenue will deal sympathetically with any business in serious difficulty as a result of an unforeseeable event such as severe flooding. Deadlines applicable to the submission of VAT and other tax returns are prescribed in law but there is no liability to a penalty where the business has a reasonable excuse for failing to meet its obligations.