§ Ms PrimaroloTo ask the Chancellor of the Exchequer how much VAT has been collected by assessment and penalty for each of the last five years. [38395]
§ Mr. Heathcoat-Amory[holding answer 20 October 1995]Separate figures are not available for VAT by assessment and penalty. Net additional VAT liability, including associated penalties and interest, was established by officers as follows:
- 1990–91: £1,044 million;
- 1991–92: £1,023 million;
- 1992–93: £1,039 million;
- 1993–94: £1,365 million;
- 1994–95: £2,187 million.