§ Matthew TaylorTo ask the Chancellor of the Exchequer if the government policy on rulings in writing given by Customs and Excise Officers, as set out on 21 July 1978,Official Report, column 426, applies to oral (a) VAT advice obtained by telephone from the Department's National Advice Service and (b) VAT advice obtained from a Customs officer by e-mail; and if he will make a statement. [87625]
§ John HealeyThe policy set out on 21 July 1978,Official Report, columns 426–27, has been expressed in a published concession which provides that:
If a Customs and Excise officer, with the full facts before him has given a clear and unequivocal ruling on VAT in writing or, knowing the full facts, has misled a registered person to his detriment, any assessment of VAT due will be based on the correct ruling from the date the error was brought to the registered person's attention.The concession applies, in these terms, to VAT rulings given over the telephone by Customs, including their National Advice Service, and to VAT rulings given by officers in writing and communicated by letter, fax or e-mail.