VAT is paid by the consumer, not by Google. The best you can argue is that maybe if people had not spent that money with Google they might have spent it on good

VAT is paid by the consumer, not by Google. The best you can argue is that maybe if people had not spent that money with Google they might have spent it on goods that do not have VAT levied on them. That is a pretty weak way to claim they are responsible for £80 million in additional tax revenue.