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Farepak

I shall speak briefly on that very theme. I congratulate the hon. Member for South Swindon (Anne Snelgrove) on her immensely impressive leadership on the issue. We know that much of Farepak customers’ money was used for shopping, retail and gift vouchers, on which VAT was payable. VAT used to be payable on face-value vouchers only when they were redeemed, but that changed in 2003, so that VAT is payable when the vouchers are purchased. Unfortunately, the Government are usually at the front of the queue of creditors in such situations. We are talking about millions of pounds of VAT that was paid by Farepak customers. It is only right that that money should be repaid to them, as they did not get the goods on which it was paid.