Table 1: Business Births (VAT/PAYE registrations), Scotland, 2011-2016 Year Business Births 2011 16,940 2012 17,385 2013 21,540 2014 21,235 2015 21,725 2016 22,270 Source: Business Demography 2016, Office for National Statistics Note that VAT/PAYE registrations do not represent a complete picture of start-up activity as only businesses with an annual turnover above the VAT threshold or who have employees...