§ Mr. BercowTo ask the Chancellor of the Exchequer how much on average each VAT inspector raised an additional VAT liability in the last financial year; and what is the average annual cost of employing a VAT inspector. [24380]
§ Mr. BoatengIn 2000–01 each VAT inspector raised, on average, £446,000 in net additional liability. The average cost of employing a VAT inspector is around £40,000.
§ Ian LucasTo ask the Chancellor of the Exchequer if a person registered for VAT can reclaim from the Customs and Excise the costs of building(a) a mausoleum for himself and (b) a home for himself. [28308]
§ Mr. BoatengAnyone building a home for themself, whether or not they are VAT registered, is able to claim the VAT paid on goods and materials under the DIY builders refund scheme, details of which are available from the Customs and Excise National Advice Service on 0845 010 9000. The scheme applies only to dwellings, not to mausoleums.