To ask the Chancellor of the Exchequer how much was received in VAT receipts in each financial year between 1997-98 and 2005-06; and what the estimated loss of revenue from VAT fraud was in each of those years. (93689)

The receipts for VAT can be found in the HM Revenue and Customs ‘Value Added Tax Bulletin’, which is available from a HM Revenue and Customs website address at:

http://www.uktradeinfo.com/index.cfm?task=bullvat

Estimates for the level of losses due to VAT fraud are not available. However, estimates of the VAT gap, which includes losses due to fraud, are available in the series of papers, 'Measuring and Tackling Indirect Tax Losses', published in November 2002 and December of 2003-05. Copies of these papers can be obtained from the House Library.