I am informed by the Revenue Commissioners that the amount of VRT collected in respect of vehicles registered in County Westmeath in 1998 is £7.8 million. VAT returns are not completed in a manner which would enable VAT receipts to be analysed on a county by county basis. However, based on the VRT figures, the VAT yield is estimated at £4.2 million. The amount of excise duty on fuel used by motorists or sold by garages in Westmeath is not known since excise duty is charged at the time of delivery in bulk from tax warehouse and for this reason the VAT yield cannot be estimated either.