HC Deb 24 February 1977 vol 926 cc688-9W
37. Mr. Hooley

asked the Chancellor of the Exchequer what proportion of the total of taxation on personal incomes was accounted for by taxes on tobacco, alcohol and gambling, respectively, in the financial years beginning 1st April 1970, 1974 and 1975.

Mr. Denzil Davies

The taxes on tobacco, alcoholic drink and gambling are taxes on expenditure and form no part of taxation on personal incomes. Revenues from those indirect taxes as percentages of direct taxation on personal incomes were as follows:

Years beginning 1st April
1970 1974 1975
Tobacco … … 18.8 13.2 11.8
Alcoholic drink … … 15.3 12.6 12.1
Gambling … … 2.1 2.1 1.7

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