Value Added Tax (Hansard, 16 January 1997)
HC Deb 16 January 1997 vol 288 cc383-4W
Mr. O'Hara

To ask the Chancellor of the Exchequer what estimate he has made of the revenues to the Exchequer arising from recent changes in the application of VAT regulations. [9517]

Mr. Oppenheim

I refer the hon. Member to the answer I gave the hon. Member for Halifax (Mrs. Mahon) earlier today.

Mr. Spearing

To ask the Chancellor of the Exchequer if he will take steps to circulate to all interested statutory and non-statutory bodies the proposals of the European Commission contained in its document COM 96/328 relating to plans for completion of full harmonisation of VAT, together with its proposals for implementation of a system of centralised Community-wide collection; and if he will request observations on these proposals from the organisations concerned. [10879]

Mr. Oppenheim

[holding answer 15 January 1997]: In August 1996, HM Customs and Excise issued an information paper covering a copy of the Commission's outline programme for a "common system" of VAT—COM 328/96—and invited observations on the Commission's ideas. The Commission's programme contains no legislative proposals. The information paper was issued to all members of Customs' Joint VAT Consultative Committee and Joint Customs Consultative Committee. These twin committees comprise a wide range of interests including representatives of large and small businesses, trade associations, lawyers and tax advisers. Customs is also engaged in a continuing dialogue with business and other interested parties about the Commission's ideas to ensure that the widest range of opinion is canvassed.

GLOBAL ISLES COURT OF RECORD