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Following the judgment of the House of Lords in Condé Nast Publications Limited v Her Majesty's Revenue and Customs on 23 January, whether they have announced a new date which HM Revenue and Customs will recognise as a valid cut-off date for the submission of claims for the repayment of VAT alleged to have been previously overpaid; and what steps they will take to publish this new date. [HL2365]
Lord Davies of Oldham: Under provisions introduced in this year's Finance Bill, businesses will have until 31 March 2009 to make VAT claims for periods before 1 May 1997 for input tax and 4 December 1996 for output tax. Details will be included in the notes accompanying the returns sent to all VAT registered businesses.
Whether HM Revenue and Customs accepts that claims to be considered as a result of the judgment of the House of Lords in Condé Nast Publications Limited v Her Majesty's Revenue and Customs on 23 January should now embrace issues of both input and output tax. [HL2366]
Lord Davies of Oldham: HM Revenue and Customs accepts that the terms of the judgment of the House of Lords should be applied to both input tax and
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What present contingencies HM Revenue and Customs has to cover all potential claims which may arise following the judgment of the House of Lords in Condé Nast Publications Limited v Her Majesty's Revenue and Customs on 23 January. [HL2367]
Whether they intend to increase the information provided by the Department for Environment, Food and Rural Affairs to home dwellers to encourage reduced water usage to counteract the effects of drought after the winter. [HL2313]
The Minister of State, Department for Environment, Food and Rural Affairs (Lord Rooker): Although there is no drought at present and we have no reason to expect one this year, the need for us all to value water as a precious resource has been highlighted in the Government's recently published strategy Future Water. Water efficiency will be key as we adapt to the likely effects of climate change, as reducing the amount of water used in homes, particularly hot water, will help to reduce greenhouse gas emissions.
The Minister of State, Department for Environment, Food and Rural Affairs (Lord Rooker): The UK Biodiversity Action Plan Partnership, which includes the Government, devolved Administrations and the non-governmental community, agreed in November 2006 a target to establish eight new landscape-scale wetlands in the UK by 2020. The creation of any such wetland would be subject to proper consultations with all relevant authorities, agencies and other stakeholders.
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