HC Deb 27 February 1992 vol 204 cc545-7W
Mr. Nicholas Brown

To ask the Chancellor of the Exchequer what, in the latest year for which information is available, is the number of students who pay income tax; and what is the total number of students who pay VAT.

patterns and local tax rates cannot be made as the sample size of the family expenditure survey, on which such estimates would be based, is too small.

Mr. Maude

[holding answer 24 February 1992]: Information 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.

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