Value Added Tax Mr. Blair asked the Chancellor of the Exchequer, pursuant to his answer of 19 December 1986, Official Report, column 742 on the consultation document "VAT Input Tax: Origin and Scope of the Right to Deduct", if he will set out the main items and/or categories given to make up the estimate of £300 million tax recovered in 1987–88. Mr. Brooke I regret that I can add little to the answer that I gave the hon. Member on 3 February at column 537: it is not possible to make any reliable apportionment of additional revenue yield between the main categories in schedule 6 of the Value Added Tax Act 1983 other than to say that groups 1, 2 and 5 (land, insurance and finance) are likely to be those most affected. An estimate of the further subdivision of this apportionment, to identify the revenue yield arising from the individual items which go to make up the various groups, would be even less reliable.