Data on the number of VATregistrations are released annually bythe Small Business Service, an agency of the Department for Trade and Industry.These figures are used to monitor the number of business start-ups.The following table showsthe number of VAT registrations in Scotland from 1999 to 2004: Year 1999 2000 2001 2002 2003 2004 Registrations 11,500 11,305 10,950 11,080 11,790 11,845 Source:Small Business Service, DTI.Please note that thesefigures do not account for all Scottish business starts as only companies witha turnover above the VAT threshold are required to register.