(2) what estimate his Department has made of the administrative cost to business of the recent temporary reduction in the rate of value added tax prior to that reduction coming into force;
(3) what estimate his Department has made of the administrative cost to business of a variation in the rate at which value added tax is levied.
Estimated costs to business in the UK are published in the impact assessment of changes to the standard rate of VAT. This is available on the HM Treasury website. Reliable cost estimates cannot be produced on a regional basis.