§ Mr. Brooke
Businesses registered for value added tax are not required to make returns of the tax charged on particular supplies of goods or services, and information of this kind is therefore not directly available. However, estimates of personal sector expenditure on improvements to dwellings suggest that the yield from value added tax in the fiscal year 1984–85 was of the order of £300 million. Of this it is thought that some £3 million relates to building works on voluntary schools, but funding arrangements mean that 85 per cent. of this is borne by the Department of Education and Science.