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Mr. Montgomery
asked the Chancellor of the Exchequer what was the value added tax yield in each of the last five years from (a) football and (b) the theatre.
Mr. Bruce-Gardyne
[pursuant to his reply, 5 May 1982, c. 64]: I assume my hon. Friend is referring to the VAT yield from tickets for admission. Because traders registered for VAT are not required to make returns of the VAT charged on particular goods and services the information is not available but, from other sources, it is estimated that the yields from admissions to (a) association and rugby football matches and (b) theatres, concerts and circuses were of the order of:
| (a) Football etc. | (b) Theatres etc. | |
| 1977–78 | 5 | 5 |
| 1978–79 | 5 | 10 |
| 1979–80 | 10 | 15 |
| 1980–81 | 10 | 25 |
| 1981–82 | 10 | 25 |
| £000 | £000 | ||||
| 1979 | 1980 | ||||
| Population | Financial Aid | Technical Co-operation | Financial Aid | Technical Co-operation | |
| Anguilla | 7,000 | 863 | 197 | 750 | 241 |
| Bermuda | 55,000 | — | 15 | — | 28 |
| British Antarctic Territory | No indigenous population | — | — | — | — |
| British Indian Ocean Territory | No indigenous population | — | — | — | — |
| British Virgin Islands | 11,000 | 522 | 259 | 955 | 276 |
| Cayman Islands | 17,000 | 149 | 134 | 265 | 178 |
| (loan) | (loan) |