Vat

Mr. Grocott
To ask the Chancellor of the Exchequer what was the average amount paid per head in value added tax (a) in 1979, (b) in 1985 and (c) in the latest year for which figures are available. [37911]

Mr. Heathcoat-Amory
The average amounts paid per head in value-added tax for financial years 1979–80, 1985–86 and 1994–95 are as follows: -----------------
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|Average amounts|
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