§ Mr. LidingtonTo ask the Chancellor of the Exchequer how many CCL 100 forms were returned to HM Customs and Excise for the(a) first, (b) second and (c) third quarters of the financial year 2001–2002; how many such forms in each quarter were (i) completed incorrectly and (ii) submitted late; and if he will make a statement. [38580]
§ Mr. BoatengInformation based on individual calendar quarters is not available because registered businesses submit returns according to the particular stagger of tax period they request. The number of returns received to date for each stagger is as follows:
- Stagger 1 (returns ending in March, June, September and December)—566;
- Stagger 2 (returns ending in April, July, October and January)—150;
- Stagger 3 (returns ending in May, August, November and February)—102.
Only one return was completed incorrectly; and all returns have been received within acceptable timescales.