To ask the Chancellor of the Exchequer how many new VAT registration requests for limited companies his Department received in each month of 2006-07. (143338)

Revenue and Customs do not separately record the number of requests from limited companies at the point of registration. The following number of businesses applied for VAT registration:

To ask the Chancellor of the Exchequer on what basis his Department can refuse a new limited company VAT registration. (143339)

To register for VAT, a person must be making, or intend to make, taxable supplies in the course of business. HM Revenue and Customs (HMRC) carries out a range of checks to test and verify the information provided by those applying for VAT registration. If a person cannot satisfy HMRC that they are making, or intend to make, taxable supplies in the course of business they will not be registered.

To ask the Chancellor of the Exchequer what estimate he has made of the length of time it takes for a new limited company to receive VAT registration from his Department; and if he will make a statement. (143340)

Revenue and Customs do not separately record the time it takes for a limited company to be registered.