If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email firstname.lastname@example.org.
Please tell us what format you need. It will help us if you say what assistive technology you use.
The quantitative research aimed to:
understand the trading behaviour of businesses under the VAT threshold
estimate the percentage of business-to-consumer sales as a proportion of overall sales for the VAT unregistered population
Interviews took place with 2,004 VAT unregistered businesses.