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To ask Her Majesty's Government what steps they are taking to ensure prompt repayment of VAT to small building contractors where zero-rated supplies are made in connection with constructing new housing; and whether they will ensure that HMRC adheres to the 30 day target for refunds unless it has first provided compelling reasons for not doing so.
My Lords, it is a great privilege to follow the Minister and, as it were, to open the batting order of discussion on this important Bill. Before going any further, I declare a number of interests as a landowner but not a grower, a property valuer, a one-time employee of the then Inland Revenue Valuation Office and a vice-president of the Local Government Association. That said, I welcome this...
My Lords, I am pleased to follow the noble Lord, Lord Campbell-Savours, although I have different reasons for wanting to know what might be included in the guidance. As we are at this stage of the Bill I reiterate my declarations of interest: I am a vice-president of the Local Government Association and a professional who deals with rating, as well as an owner-occupier of residential...
Entered the House of Lords on 18 May 2011
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