HL Deb 02 November 1949 vol 165 cc124-6
THE EARL OF MANSFIELD

asked His Majesty's Government whether they will state the amount received from Scotland by the Exchequer, in income tax, surtax, and death-duties, for each of the last three financial years; together with the percentage these amounts represent of the total sums collected in the United Kingdom from these three taxes.

LORD PAKENHAM

The noble Lord will find such information as is available in the 91st Report of the Commissioners of Inland Revenue (Cd. 7738), a copy of which I am sending the noble Lord. I would remind him, however, that so far as the income tax is concerned the figures relate to tax collected on assessments made in Scotland, and provide no necessary indication of the contribution made by Scotland to the Exchequer, for income belonging to a person resident in Scotland may be charged to tax under an assessment made in England and vice versa.

House adjourned at twelve minutes before ten o'clock.