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Volume 455: debated on Thursday 18 January 2007

To ask the Chancellor of the Exchequer what assessment he has made of the impact on tax (a) receipts and (b) payments were the UK to move to a full system of reverse charge VAT; and what percentage would the estimated change represent of total annual VAT revenue. (116012)

No detailed quantitative assessments have been made of the impact of a wide reverse charge on UK VAT receipts or payments.