The number of offices processing VAT registrations was reduced from around 30 to four in 2000-01, and again from four to two in 2008.
The number of new VAT registrations has fluctuated over those years, but overall has risen from 201,015 in 2000-01 to 263,936 in 2007-08. Net VAT receipts have risen from £58 billion to £80 billion over the same period.
No estimate has been made for lost revenue, as H M Revenue and Customs does not believe that the reduction in offices has had any impact on the number of businesses registering for VAT or on total revenue received.