To ask the Chancellor of the Exchequer what the average time taken was for processing an application from a business for the issuing of a VAT registration number in (a) the last year for which figures are available and (b) 1997. (108095)

The average time taken to process an application for VAT registration for the period from 1 April to 31 October 2006 was 30 days. No figures are available for either the last financial year or for 1997.