§ Mr. PatersonTo ask the Chancellor of the Exchequer if VAT default surcharges will be imposed on VAT liabilities subject to time to pay arrangements introduced in response to the foot and mouth outbreak. [156813]
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§ Dawn PrimaroloCustoms and Excise will deal sympathetically with all businesses who are seriously affected by the foot and mouth outbreak. Where this results in a time to pay arrangement to discharge outstanding VAT liabilities, default surcharges will not be imposed during the term of the agreement.