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House of Commons Hansard
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29 March 2010
Volume 508
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To ask the Chancellor of the Exchequer how much value added tax was paid by businesses in York in 2009; and if he will estimate the sum which would have accrued to the Exchequer in that year under a value added tax rate of 17.5 per cent. [324223]

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While HM Revenue and Customs' systems record an address for each VAT registered business this is not always a reliable indicator of where it does business.

Since the majority of VAT is paid by the largest businesses that typically operate throughout the UK, it is not appropriate to allocate VAT paid by a business to the location of its VAT registration.