§ Mr. Donald Stewartasked the Chancellor of the Exchequer what arrangements have been made at the computer centre for value added tax to keep separate records for Scotland, England and Wales, so that data can be extracted con 164W cerning VAT generated by businesses in the individual countries.
§ Dr. GilbertIt is intended to produce annually certain VAT data by reference to the country of the main VAT offices in England, Wales, Scotland and Northern Ireland in which traders are registered for value added tax. There is no possibility of subdividing the VAT data of businesses with addresses in one country and taxable activity in another, or of summarising data otherwise than by computer. Nor is it possible to discover from the working of the VAT system and its records how much of the elements of VAT at all stages of production and distribution is ultimately borne in one country.