asked the Chancellor of the Exchequer (1) what representations he has received from small businesses about relief from value added tax on bad debts; and if he will make a statement;(2) when he intends to implement the proposals in the customs and excise consultation document on value added tax on small businesses, particularly the cash accounting option for suppliers with a turnover of up to £100,000.

I shall let my hon. Friend have a reply as soon as possible.