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Mr. Hannam
asked the Chancellor of the Exchequer how many civil cases have been brought each year since the introduction of value added tax against registered persons or businesses by Her Majesty's Customs and Excise seeking to recover the non-payment of the tax.
Mr. Peter Rees
[pursuant to his reply, 14 April 1980, c. 519]: The number of civil recovery actions and bankruptcy and winding-up petitions presented in respect of VAT debts was as follows:
| Financial year | Number of actions | Number of petitions |
| 1974–75 | 2,242 | 81 |
| 1975–76 | 2,033 | 312 |
| 1976–77 | 3,117 | 627 |
| 1977–78 | 3,844 | 778 |
| 1978–79 | 2,903 | 943 |
| 1979–80 | 2,616 | 514 |