1363

House of Commons

Notices of Amendments

given on

Tuesday 19th June 2007

For other Amendment(s) see the following page(s) of Supplement to Votes:

1131, 1185-86, 1291 and 1353-54

Consideration of Bill

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Finance Bill, as amended, in the Committee and the Public Bill

Committee

Report on HMRC’s performance in handling VAT applications

Mr David Cameron

Mr George Osborne

Mrs Theresa Villiers

Mr Mark Hoban

Mr Paul Goodman

Mr David Gauke

nc3

To move the following Clause:—

‘(1)	It shall be the duty of HMRC to prepare and lay before the House of Commons

an annual report on their performance in handling applications for—

(a)	registration for VAT, and

(b)	repayment by HMRC of VAT,

including their performance in meeting any targets currently in force.

(2)	A report under subsection (1) shall include details of the average time taken by

HMRC to process applications under subsection (1)(a) and (b), and of any

measures introduced by HMRC to reduce the average time, and to improve their

performance in meeting any such targets.’.

Duty on HMRC to expedite VAT registration and repayment applications

Mr David Cameron

Mr George Osborne

Mrs Theresa Villiers

Mr Mark Hoban

Mr Paul Goodman

Mr David Gauke

nc4

To move the following Clause:—

Notices of Amendments: 19th June 2007

1364

Finance Bill, continued

‘(1)	It shall be the duty of HMRC to determine applications for—

(a)	registration for VAT, and

(b)	repayment of VAT by HMRC

within a maximum period of days from the receipt by them of the relevant

application.

(2)	The Treasury must by Order specify the maximum period mentioned in

subsection (1), having first consulted HMRC and persons representing small

businesses.

(3)	If an application of a kind mentioned in subsection (1) has not been determined

by HMRC before expiry of the maximum period specified by the Treasury in

accordance with subsection (2), the applicant may apply to the Special

Commissioners for a declaration that the application is deemed to have been

approved by HMRC.

(4)	The Special Commission must grant an application for a declaration under

subsection (3) unless they are satisfied that HMRC has reasonable grounds for

having failed to determine an application in accordance with subsections (1) and

(2).

(5)	Grounds shall be treated as reasonable under subsection (4) only if they relate to

circumstances beyond HMRC’s control.

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Revised 20 June 2007