§ Mr. WatersonTo ask the Secretary of State for Trade and Industry what action he proposes to take in the light of the House of Lords decision Customs and Excisev. Plantiflor Ltd. [76299]
§ John HealeyI have been asked to reply.
The judgment of the House of Lords confirms the view of Customs and Excise that Plantiflor should account for VAT on delivery charges as part of the total price of the goods it supplies. On 20 August 2002 Customs and Excise issued business brief (number 23/ 2002) which gives full background details on the issue and provides guidance on action to be taken by all affected businesses. It is available in the Library of the House and can also be accessed from the Central Office of Information website at: www.nds.coi.gov.uk.