§ Mr. Colvinasked the Chancellor of the Exchequer what would be the cost to Her Majesty's Government's Customs and Excise in lost revenue if the value added tax threshold was raised to £50,000.
§ Mr. BrookeIt is not known how many traders would deregister if the threshold were raised to £50,000, but the best estimate that can be made in the circumstances is that the revenue cost would be between £100 million and £200 million a year.
Resolutions made Resolutions made 1982 1983 1984* 1982 1983 1984* Regions Borders 1 1 — — 1 — Central 17 2 — 1 — 4 Dumfries and Galloway 3 — 2 — — — Fife 7 8 7 — — — Grampian 32 11 22 1 5 5 Highland 4 3 — — — — Lothian 135 41 25 19 19 8 Tayside 29 27 13 — — — Orkney — — — — — — Shetland — — — — — — Westem Isles 1 — — — — — * Provisional.
The other information is not available in the form requested. Table 2 gives by court district the number of determinations by courts of cases where resolutions were