VAT Registration Rates per 10,000 of the Adult Population Aged 16 and Over for Scottish Local Authorities, 1997-2002 1997 1998 1999 2000 2001 2002 Aberdeen City 44 40 33 33 30 35 Aberdeenshire 47 40 31 35 32 30 Angus 23 24 23 23 22 18 Argyll and Bute 28 28 30 26 30 31 Clackmannanshire 22 21 22 18 21 20 Dumfries and Galloway 30 27 26 23 26 27 Dundee City 21 23 21 23 23 19 East Ayrshire 23 21 26 21 23 23 East Dunbartonshire 24 26 24 24 24 21 East Lothian 28 26 27 26 24 26 East Renfrewshire 30 26 27 24 23 23 Edinburgh, City of 42 42 38 40 37 33 Eilean Siar 40 34 32 21 23 26 Falkirk 25 20 22 21 21 23 Fife 25 22 23 22 21 22 Glasgow City 35 35 35 33 33 30 Highland 37 39 34 32 32 33 Inverclyde 17 18 15 18 16 18 Midlothian 23 22 23 25 22 24 Moray 28 22 22 25 21 22 North Ayrshire 20 22 22 22 19 21 North Lanarkshire 21 19 20 21 21 21 Orkney Islands 45 39 39 45 36 39 Perth and Kinross 38 36 35 35 35 34 Renfrewshire 25 24 25 23 24 23 Scottish Borders 33 30 39 33 31 33 Shetland Islands 59 57 46 43 26 38 South Ayrshire 27 25 26 27 27 28 South Lanarkshire 26 27 24 25 27 27 Stirling 41 39 39 38 32 37 West Dunbartonshire 15 13 19 17 15 13 West Lothian 27 28 29 27 28 24 Information on VAT registration rates for Scotland and the UK since 1997 is shown in the following...