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Mr. Sillars
asked the Chancellor of the Exchequer what is his estimate of revenue derived from petrol and derv purchased in Scotland.
Mr. Robert Sheldon
The latest available estimate of the revenue from the hydrocarbon oil duties on sales of petrol and derv in Scotland is that this was about £115 million in 1975–76. VAT is also charged on sales of petrol to the private motorist but a separate estimate of the yield in Scotland has not been made.