Part of the debate – in the House of Lords at 3:00 pm on 27 October 2003.
My Lords, I am grateful to the noble Baroness, Lady Blatch, for giving me the detail contained in her supplementary question. As regards the firearms issue, under European Community VAT law, compulsory purchase—to which this relates—results in the supply of property. The Court of Appeal has twice found that this applies to guns for which compensation was paid after Dunblane. The Customs and Excise issues guidance to all government departments and those who might pay compensation that if VAT is payable it should be reflected in the level of compensation. In other words, if £1,000 is due, £1,175 should be paid. If the noble Baroness gives me details of the cases to which she has referred, I shall look into them and write to her about them.