asked the Chancellor of the Exchequer whether it is his intention that secondhand dealers should have to discover for value added tax purposes the names and addresses of people from whom they buy goods and also seek the same information of those to whom they sell.
[pursuant to his reply, 14 April 1980]. Yes, in so far as the dealers are accounting for value added tax under one of the special schemes for secondhand goods. I am satisfied that the information in question is essential to the effective revenue control of these schemes.
asked the Chancellor of the Exchequer when he expects the full review of the operation of zero rating for value added tax purposes of young childrens' clothing and footwear being carried out by Customs and Excise to be completed; when he expects to complete his consideration of that review; and when he intends to announce his conclusions thereon to the House.
The review has been completed and is under consideration. I shall inform the House of the Government's conclusions in due course.
asked the Chan-cell of the Exchequer what representations he has received from the main trade associations concerned with clothing and footwear concerning the proposed abolition of zero rating for value added tax purposes of young children's clothing and footwear.
The main trade associations have jointly expressed the view to my right hon. and learned Friend the Chancellor of the Exchequer that the zero-rating for value added tax purposes of young children's clothing and footwear should be retained. A proposal to abolish the relief had been canvassed in the trade press and was one of the points on which representative trade associations also expressed their views at a consultative meeting with Customs and Excise at the end of last year.