HC Deb 05 March 1979 vol 963 cc557-8W
Lord James Douglas-Hamilton

asked the Chancellor of the Exchequer what percentage of taxes was paid from those resident in Scotland into the United Kingdom's Treasury (a) as a percentage of the British total and (b) as a percentage of the United Kingom total for each of the last 10 years to date.

Mr. Denzil Davies

The estimated direct and indirect taxes paid by Scottish residents expressed as a percentage of the United Kingdom and Great Britain totals are given in the table below. The figures exclude payments of Corporation Tax and taxes on capital, which are not apportioned by country of residence of the payer.

Scottish direct and indirect taxes*
Percentage of United Kingdom Percentage of Great Britain
1971 8.6 8.8
1972 8.5 8.7
1973 9.1 9.3
1974 8.9 9.1
1975 8.9 9.1
* Excludes Corporation Tax, Capital Gains Tax, Death Duties, Betterment Levy and Capital Transfer Tax.
The total for Great Britain Differs from that of the United Kingdom as it excludes taxes allocated to Northern Ireland and the Continental shelf region.

The estimates have been prepared by the Central Stastical Office as part of the regional accounts. Indirect taxes are allocated wherever possible according to final expenditure in Scotland on taxed goods and services. Estimates on this basis for years before 1971 are not available.