§ Mr. Gareth WardellTo ask the Secretary of State for Wales what account he has taken of the figures for children's dental decay in the 1992 annual report of the chief medical officer at the Welsh Office in considering revisions to Welsh health circular (89)28 on requirements for the community dental service; and if the circular is still in force.
§ Mr. Gwilym JonesWelsh health circular (89)28 remains in force. It remains relevant to present needs and requirements and there are no plans to revise it.
Year Average daily arrears at 31 March £ billion Net VAT collected in year ended 31 March £ billion Net average daily collections £ million Average daily arrears as a percentage of net VAT collected in the year 1986 1.4 19.3 53.0 7.0 1987 1.2 21.4 58.5 5.7 1988 1.0 24.1 65.9 4.4 1989 1.1 27.3 74.9 4.0 1990 1.2 29.5 80.8 4.0 1991 1.6 31.0 84.9 5.2 1992 1.9 35.6 97.6 5.4 1993 2.0 37.2 102.0 5.4 The average daily arrears figure represents the average gross amount of value added tax outstanding on any one day during the year. It cannot be directly related to an average daily collections figure, as the first is a measure of average total cumulative arrears outstanding on any day. The latter relates to average receipts on a single day, and is not a cumulative figure.
The percentages shown relate to the average daily arrears figure at the year end, expressed as a percentage of net VAT collected in the year.