Mr Whittingdale: To ask the Chancellor of the Exchequer if he will make it his policy to maintain low value consignment relief for genuinely indigenous businesses in the Channel Islands; and if he will make a statement. [81357]

Mr Gauke: I see no case for providing businesses based in the Channel Islands with a tax advantage compared to their UK based competitors, particularly given the ease of access to the UK market provided by HMRC's import VAT pre-payment scheme for Channel Island based companies.