the Prime Minister whether she will consider changing the arrangements for administering value added tax tribunals.

I have decided to transfer responsibility for administering the VAT tribunals to the Lord Chancellor in relation to England and Wales and Northern Ireland, and for Scotland to the Secretary of State for Scotland with effect from 1 April 1986. The responsibilities of the Secretary of State for Scotland will be discharged on his behalf by the Scottish Courts Administration.Consequential provisions will be introduced into the current Finance Bill.