These are the latest available data: LEC Area Year Registered 1997 1998 1999 2000 2001 2002 Ayrshire 47.8% 49.6% 56.5% 67.1% 79.6% 91.2% Borders 53.4% 62.3% 70.1% 78.0% 85.8% 94.0% Dunbartonshire 48.5% 47.1% 57.5% 67.8% 80.3% 93.8% Dumfries and Galloway 56.4% 60.0% 68.8% 77.9% 90.3% 96.9% Fife 50.6% 52.2% 62.4% 70.1% 80.8% 92.8% Forth Valley 52.7% 54.0% 61.0% 66.5% 81.1% 91.9% Glasgow 34.0% 39.9% 49.8% 61.5% 75.1% 89.7% Grampian 52.0% 56.7% 64.2% 73.9% 85.9% 92.6% Lanarkshire 47.7% 51.0% 55.1% 66.1% 75.6% 91.0% Lothian and Edinburgh 45.1% 49.2% 58.2% 69.8% 79.3% 91.1% Renfrewshire 42.9% 45.9% 56.6% 64.7% 76.7% 93.4% Tayside 50.3% 53.4% 61.7% 70.1% 83.9% 92.9% Inverness and Nairn 54.4% 60.6% 65.4% 73.5% 81.4% 94.8% Moray Badenoch and Strathspey 55.6% 60.8% 71.0% 76.5% 85.1% 92.7% Caithness and Sutherland/Ross and Cromarty* 60.1% 63.3% 71.0% 73.6% 85.4% 91.5% Orkney/Shetland* 64.6% 75.1% 71.1% 76.6% 93.9% 97.2% Skye and Lochalsh/Western Isles* 60.1% 56.3% 69.2% 74.8% 88.4% 90.5% Lochaber/Argyll and the Islands* 61.7% 68.0% 73.0% 75.2% 87.8% 95.4% Scotland 47.8% 51.5% 59.5% 69.0% 80.5% 92.0% Source: Small BusinessService, DTI.Note:*Data has beenaggregated for these LECs.Although the principalreason for business de-registration is when a business has ceased trading,businesses can de-register for VAT for other reasons e.g. a de-registrationcould be associated with a merger with another firm to form a new business.Please note that thesefigures do not account for all business activity...