§ Norman Baker
To ask the Chancellor of the Exchequer (1) what recent(a) assessment he has made and (b) representations he has received regarding the imposition of VAT on game birds reared for country sports; 1105W
(2) how much VAT has been raised by the sale of shooting rights to operators for each of the last 10 years; and if he will make a statement. 
§ John Healey
Sales of game birds reared for country sport are zero-rated for VAT. There have been no representations on this subject since the hon. Gentleman tabled a question which was answered on 15 October 2001,Official Report, column 851W.
Estimates of VAT raised from the sale of shooting rights for the last 10 years are not available.
§ David Taylor
To ask the Chancellor of the Exchequer what estimate he has made of the number of small businesses that have benefited from the simplification of VAT. 
Measure Estimate Registration threshold increased to £55,000. Keeps another 4,000 small businesses out of the VAT net. Optional flat rate scheme introduced on 25 April 2002. Allows approximately 500.000 small firms to cut their compliance costs. 1,400 applications by the end of May and will be extended to a further 200,000 more small firms with turnovers up to £150,000 next April. Changes to the annual accounting scheme allowing businesses with a turnover up to £100,000 to join the scheme as soon as they register for VAT. About 10,000 businesses are already using the scheme and the changes extend eligibility to another 100,000 businesses.
The take-up figures for the flat rate and annual accounting schemes are expected to increase later in the year as the changes bed in and the benefits are given wider publicity.