§ Mr. Edward DaveyTo ask the Chancellor of the Exchequer (1) what the change in value added tax was in each financial year since 1991–92; [121735]
53W(2) what the (a) average amount of value added tax paid per household and (b) the average change per household in value added tax paid was in each financial year since 1991–92. [121736]
§ John HealeyThe standard rate of VAT was increased from 15 per cent. to 17.5 per cent on 1 April 1991, and has remained unchanged since then. Information on other changes to VAT and on VAT receipts in subsequent financial years may be found in HM Customs and Excise's Annual Reports, copies of which are available in the Library of the House. Information about the number of households in the UK in those years is available on the website of the Office of the Deputy Prime Minister, and from the Department for Social Development in Northern Ireland.