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PII is not the only significant cost that ultimately falls upon the consumer. For the business client, if registered for VAT that cost is lost and assuming that the business also makes a profit the net cost after tax for say a £100 bill may be below £60. Contrast that with the private client who may have to earn a gross sum of in excess of £200 to meet a bill of £100 plus VAT. Of course the actual figures depend upon a host of variables but it is clear that the small private client may be carrying an unfair share of the tax burden which makes the cost to him or her significantly higher than the commercial client bears.