§ Mr. Austin Mitchellasked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing the proportion of revenue from taxation in 1982 or 1982–83 accounted for by taxes on capital, including non-domestic rates, and taxes on labour.
§ Mr. MooreTaxes may be grouped in different ways. In the following table taxes on capital include corporation316W tax, North sea taxes and royalties, income tax on rent, dividends, interest and so on, investment income surcharge, capital gains tax, capital transfer tax, development land tax, and local authority non-domestic rates.
Taxes on labour include income tax on earned and self-employment income—including pensions and benefits to the unemployed—employers' and employees' NICs and national insurance surcharge.
Other taxes—mainly taxes on expenditure—are not allocated.
On this basis the figures for 1982–83 are as follows:
Capital Labour Other Total 21.3 44.5 34.2 100