§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer how many students pay income tax; and what is the total number of students who pay VAT.
§ Mr. DorrellInformation on the number of students who pay income tax is not available centrally and could be collected only at disproportionate cost.
VAT is chargeable on a wide range of consumer expenditure and it is likely that everybody has to pay some in the course of a year.