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Customs And Excise

Volume 31: debated on Friday 12 November 1982

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asked the Chancellor of the Exchequer if he will publish in the Official Report,the Customs and Excise notice No. 457; if he will state his policy with regard to this notice in respect of small printing establishments, such as The Bingo Ticket Company Ltd. of Helmsley, North Yorkshire, which has a large market of small users; and if he will make a statement.

tax allowances and child benefits provided in his reply of 14 January 1980 to the hon. Member for Barking (Miss Richardson) Official Report, c. 640–43.

The information, including some revisions to earlier years, is as follows. Figures for 1982–83 are provisional.

Customs and Excise notice No. 457 is 15 pages long and copies can be obtained from the office of any collector of Customs and Excise. The notice offers general guidance on legal obligations relating to bingo duty and has no direct relevance to the activities of small printing establishments. I am arranging for a copy of the notice to be sent to my hon. Friend.I assume that my hon. Friend has in mind the requirements relating to the numbering of bingo cards. Hitherto registered bingo promoters have largely been commercial bingo clubs and have been required by Customs and Excise to use numbered cards in a series of not less than 99,999; but there has been no similar requirement for members' clubs and societies providing bingo exempt from duty. Under the provisions of the Finance Act 1982 some clubs and societies have become liable for bingo duty for the first time. For control purposes it is necessary for these clubs to adopt numbered cards; but Customs and Excise has agreed to representations that a series of not less than 9,999 with two additional letters should be acceptable in place of the series of 99,999 which licensed bingo clubs are required to use. Printing requirements should not be substantially changed: the large majority of members' clubs and all licensed bingo clubs will continue with the same form of cards as they have used until now.