To ask the Chancellor of the Exchequer what has been the average time for a new applicant to be registered for VAT in the last three-month period for which figures are available. (164456)

The average processing times for VAT registration applications for the latest three-month period is as follows:

These latest figures represent an upturn in HMRC performance, and this is an early sign that the improvement measures that are now in place are starting to have an impact. This upturn has taken place against an operational background that continues to present challenges, and alongside the ongoing need to operate pre-registration checks against serious abuse such as Missing Trader Intra-Community (MTIC) fraud.