VAT (Hansard, 7 November 2001)

§ Mr. Lidington
To ask the Chancellor of the Exchequer how many(a) persons registered for VAT, (b) repayment traders, (c) new VAT registrations and (d) VAT deregistrations there were and what the net increase or decrease in the register was in the financial years 1999–2000, (ii) 2000–01 and (iii) 2001–02 to the most recent date for which information is available. [11376]

§ Mr. Boateng
The data for the information requested for the year 1999–2000 can be found in Customs and Excise annual report. Figures for 2000–01 will be published in Customs and Excise annual report in November 2001.
The latest information was placed in the House of Commons Library in September 2001 in the form of a VAT fact sheet, which is produced every four months.

§ Mr. Lidington
To ask the Chancellor of the Exchequer what proportions of average household expenditure were(a) taxable at the standard rate of VAT, (b) taxable at the reduced rate of VAT, (c) taxable at the zero rate of VAT and (d) exempt from VAT in (i) 1998, 1999, (iii) 2000 and (iv) at the most recent date for which information is available. [11371]

§ Mr. Boateng
The figures for 1998–99 are published in table C7 of the tables and statistics accompanying the Customs and Excise annual report. Figures for 1999–2000 are available on the Customs and Excise website www.hmce.gov.uk/general/about/index.htm.

§ Mr. Lidington
To ask the Chancellor of the Exchequer what the cost was of each of the structural reliefs for VAT in(a) 1999–2000 and (b) 2000–01; and what his estimate is of the cost of each such relief in the current financial year. [11377]

§ Mr. Boateng
Estimates for 1999–2000 and 2000–01 were published in table A3.1 of the Budget Financial Statement and Budget Report.
Estimates for 2001–02 will be published in the annual tax ready reckoner at the time of the pre-Budget report.

§ Mr. Bercow
To ask the Chancellor of the Exchequer what was the total yield of(a) value added tax and (b) excise duty in each of the last four years. [11854]

§ Mr. Boateng
Receipts of value added tax and excise duty for the financial years 1997–98 to 1999–2000 are published in table Al of the tables and statistics accompanying the Customs and Excise annual report for 2000.
Details for the year 2000–01 can be found in the national statistics publication "Financial Statistics", table 2.1D.