Changes to the VAT threshold in 1994 mean that data before that date are not directly comparable with data from 1994 onwards. The following table shows business closures in Scotland from 1990 to 2001.Vat De-Registrations in Scotland 1990-2001199012,530199113,190199213,055199313,6001994 (discontinuity in series)12,560199512,020199611,535199711,540199810,9301...