asked the Chancellor of the Exchequer how many small businesses have gone into liquidation in each of the last five financial years as a result of inability to pay the value added tax assessed by Her Majestys's Customs and Excise.

In the last five financial years Customs and Excise was the petitioner in the winding-up of companies as follows: 1974–75–43, 1975–76–175, 1976–77–333, 1977–78–368, 1978–79–503.There is no definition of a small business and it is not possible to categorise the liquidated companies by reference to turnover without excessive expenditure of resources. It would be equally difficult and expensive to establish whether the debts were assessed or declared.