Mr. Wm. Rossasked the Chancellor of the Exchequer what sums have been collected in respect of capital transfer tax, death duties, and capital gains tax, respectively, in Northern Ireland in each financial year since the year 1969–70; and, of these sums, what amounts were collected in respect of the estates of persons, other than members of the security forces, who were killed by terrorist activity.
§ Mr. Denzil DaviesThe tax receipts are shown in the following table:
Year (to 31st March) Capital Gains Tax (£m.) Estate Duty (£m.) Capital Transfer Tax (£m.) 1969–70 … 1.2 3.0 — 1970–71 … 1.4 3.0 — 1971–72 … 1.3 3.5 — 1972–73 … 1.5 4.2 — 1973–74 … 2.2 3.9 — 1974–75 … 2.3 4.5 — 1975–76 … 3.0 2.3 1.6 The capital gains tax figures refer to taxes actually paid in Northern Ireland and do not include payments made by Northern Ireland residents to tax offices in Great Britain.
I regret that it is not possible to provide an estimate of the amounts of estate duty and capital transfer tax paid by the estates of civilians killed as a result of terrorist activity.