§ Mr. MilburnTo ask the Chancellor of the Exchequer how many(a) VAT registrations and (b) VAT deregistrations have taken place in each county area in each (i) financial year since 1989–90- and (ii) calendar year since 1989. [32985]
§ Mr. Heathcoat-Amory[holding answer 6 July 1995]: Customs and Excise holds registration and deregistration information by local offices and groups these offices to form collections. The following tables, which contain the information sought, reflect changes to the VAT registration and deregistration thresholds, particularly for the significant increase of 1991 and, to a lesser extent, that of December 1993.
The tables also represent any changes to collection boundaries over the years.
565W
Deregistrations Collection 1989 1990 1991 1992 1993 1994 Northern Ireland 3,224 3,113 3,783 3,595 3,176 3,495 Central England 17,077 16,799 22,540 22,082 20,822 17,979 Anglia 12,413 13,851 21,972 19,977 17,511 16,303 South East England 10,928 11,648 19,650 18,342 15,906 14,317 South England 12,868 14,782 21,828 20,813 19,457 16,422 Thames Valley 16,528 17,943 24,925 25,509 23,518 21,162 London Central 12,624 12,666 15,779 17,109 14,818 11,905 London South and Thames 7,002 7,531 9,247 8,989 10,546 9,604 East England 17,845 18,483 24,212 22,424 21,145 18,729 North West England 16,731 16,015 21,486 21,420 20,752 18,600 North England 15,404 16,154 20,649 18,904 17,427 16,955 Scotland 12,321 12,619 15,399 13,790 14,206 12,877 Wales West and Borders 20,193 20,773 27,797 25,691 25,236 23,346
Registrations and deregistrations by financial year Registrations Collection 1989–90 1990–91 1991–92 1992–93 1993–94 1994–95 Northern Ireland 4,053 4195 3,600 3,759 4,000 3,666 Central England 25,309 20,639 17,968 17,593 16,685 16,469 Anglia 20,014 16,166 12,695 14,104 14,230 13,470 South East England 17,920 14,067 10,682 12,439 12,405 11,339 South England 23,646 17,621 14,956 13,853 13,984 12,979 Thames Valley 28,722 24,028 21,201 20,108 20,899 20,325 London Central 17,995 15,197 12,564 13,946 13,472 12,456 London South and Thames 11,553 8,349 8,043 8,328 10,857 9,588 East England 28,761 21,492 18,677 17,919 17,402 17,028 North West England 22,889 20,752 18,091 17,003 15,876 15,064 North England 21,813 18,350 15,777 15,382 14,817 13,795 Scotland 16,670 15,020 12,799 12,891 12,682 12,103 Wales West and Borders 29,729 23,605 23,531 19,993 19,621 17,771
Deregistrations Collection 1989–90 1990–91 1991–92 1992–93 1993–94 1994–95 Northern Ireland 3,442 3.128 3,934 3,303 3,417 3,280 Central England 16,848 17,007 23,887 21,698 20,607 17,593 Anglia 12,624 14,443 20,244 19,332 17,924 15,283 South East England 11,266 11,544 17,115 17,600 16,121 13,193 South England 15,729 15,185 22,852 20,675 18,065 16,687 Thames Valley 16,899 18,641 26,612 24,822 23,514 20,130 London Central 13,014 12,848 15,905 16,197 14,222 11,558 London South and Thames 7,472 7,680 9,610 6,999 11,151 8,696 East England 18,390 18,839 25,010 21,822 21,197 18,851 North West England 16,806 15,971 23,017 20,868 21,104 17,304 North England 14,407 16,470 21,289 18,708 17,030 16,665 Scotland 12,424 12,852 15,777 13,368 14,458 12,316 Wales West and Borders 20,156 21,516 29,357 25,971 25,396 21,996