Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what estimate he has made of the VAT collected by businesses operating in Scotland but registered in other parts of the UK.

Figures on the amount of VAT accrued in Scotland are not available. However, we do publish an estimate of receipts attributed to Scotland in the following publication:

https://www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts

HMRC has made no estimate of VAT collected by businesses operating in Scotland but registered to other parts of the UK.