To ask the Chancellor of the Exchequer in respect of how many tax exemptions his Department has made no estimate of the cost to the Exchequer. (113805)

A list of the direct tax exemptions for which insufficient data exist upon which to base any reliable estimate is published on the HMRC website.

http://www.hmrc.gov.uk/stats/tax expenditures/00ap_b2.htm

Exemptions from VAT can be found in Schedule 9 of the VAT Act 1994.

Estimates have not been made of six of the fifteen exemptions.