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<p>Supplies of residential property letting are exempt from VAT, so businesses that
only make such exempt supplies are not entitled to register for VAT.</p><p> </p><p>
</p><p> </p><p>In each of the relevant years, the number of VAT- registered businesses
whose declared trade classification was Letting or Renting own or Leased Real Estate
was as follows:</p><p> </p><p> </p><p> </p><table><tbody><tr><td><p> </p><p>Year</p></td><td><p>
</p><p>No of VAT registered businesses</p></td></tr><tr><td><p> </p><p>2005</p></td><td><p>4,089</p></td></tr><tr><td><p>
</p><p>2006</p></td><td><p>4,997</p></td></tr><tr><td><p> </p><p>2007</p></td><td><p>6,264</p></td></tr><tr><td><p>
</p><p>2008</p></td><td><p>10,860</p></td></tr><tr><td><p> </p><p>2009</p></td><td><p>14,701</p></td></tr><tr><td><p>
</p><p>2010</p></td><td><p> </p><p>18,774</p></td></tr><tr><td><p> </p><p>2011</p></td><td><p>
</p><p>22,520</p></td></tr><tr><td><p> </p><p>2012</p></td><td><p> </p><p>26,076</p></td></tr><tr><td><p>
</p><p>2013</p></td><td><p> </p><p>29,149</p></td></tr><tr><td><p> </p><p>2014</p></td><td><p>
</p><p>32,502</p></td></tr></tbody></table><p> </p><p> </p><p> </p>
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