§ Mr. Lawsonasked the Chancellor of the Exchequer if he will publish a table showing, as a percentage of total central Government taxation including national insurance contributions, for each of the past 20 years (a) the yield of personal income tax, that is, total income tax less income tax levied on company profits, (b) the yield of surtax, (c) the yield of personal income tax and surtax combined, (d) the yield of employees' national insurance contributions and (e) the yield of 493W personal income tax, surtax and employees' national insurance contributions combined.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 4th May 1978; Vol. 949, c. 252], gave the following information:
Figures for the years 1958 to 1977 are given in the table below. Personal income tax has been taken as payments of income tax by the United Kingdom personal sector. Total central Government taxation has been taken as receipts of taxes on income, expenditure and capital;
PERCENTAGE OF CENTRAL GOVERNMENT TAXATION INCLUDING NATIONAL INSURANCE, ETC. CONTRIBUTIONS DERIVED FROM Income tax paid by personal sector* Surtax Total taxes on income paid by personal sector* Employees' national insurance, etc. contributions Personal sector payments of income tax, surtax and employees' national insurance, etc. contributions* 1958 … 24.5 2.6 27.1 7.5 34.6 1959 … 24.8 2.7 27.5 7.6 35.1 1960 … 27.6 2.7 30.3 7.5 37.8 1961 … 28.0 2.7 30.7 7.9 38.6 1962 … 27.9 2.9 30.8 8.1 38.9 1963 … 28.8 2.2 31.0 8.6 39.6 1964 … 29.6 2.1 31.7 8.8 40.5 1965 … 31.8 1.9 33.7 8.7 42.4 1966 … 32.4 2.0 34.4 8.4 42.8 1967 … 31.5 2.3 33.8 7.8 41.6 1968 … 31.6 1.6 33.2 7.8 41.0 1969 … 31.8 1.6 33.4 7.2 40.6 1970 … 32.2 1.5 33.7 7.5 41.2 1971 … 33.9 1.6 35.5 7.6 43.1 1972 … 32.9 1.7 34.6 8.5 43.1 1973 … 32.7 1.6 34.3 8.7 43.0 1974 … 35.1 1.2 36.3 8.2 44.5 1975 … 41.1 0.4 41.5 8.0 49.5 1976 … 41.3 0.2 41.5 8.4 49.9 1977 … 37.1 0.1 37.2 8.2 45.4 Sources: National Income and Expenditure 1966–76 Tables 7.1 and 9.7 together with the latest national accounts estimates for years prior to 1966 and from 1974. * The figures for 1973 onwards are affected by the introduction of the imputation system of corporation tax in April 1973. Prior to April 1973 tax paid on dividends received by the personal sector was included in personal taxation. From April 1973 the advance corporation tax paid by companies in respect of dividend payments form part of corporate taxation.