§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish figures showing revenues 147W obtained from each rate of income tax in each year since 1978–79 at current and constant 1978–79 prices; and if he will also show the percentage increase in revenue from the lowest rate of income tax showing 1978–79 as 100.
§ Mr. Moore[pursuant to his reply, 20 February 1985, c. 494]: I regret that it is not possible to provide the information precisely in the form requested, since income tax receipts cannot be distinguished by rate of tax. The first table shows total income tax receipts at current and constant 1978–79 prices. The second table shows the estimated percentage breakdown on the basis of tax liabilities in respect of income in each year, distinguishing tax at the basic rate and for 1978–79 and 1979–80 at the lower rate.
£ million Income tax receipts At current prices At 1978–79 prices* 1978–79 18,748 18,748 1979–80 20,599 17,620 1980–81 24,295 17,520 1981–82 28,725 18,840 1982–83 30,474 18,740 1983–84 31,280 18,420 * Using the GDP deflator.
Percentages of income tax liabilities Tax at higher rates Tax at lower rate Tax at basic rate Basic rate slice In excess of basic rate Investment income surcharge 1978–79 21.7 67.9 5.2 4.0 1.2 1979–80 19.5 70.7 5.4 3.4 1.0 1980–81 — 89.8 5.7 3.6 0.9 1981–82 — 87.7 6.9 4.4 1.0 1982–83 — 88.0 6.7 4.4 0.9 1983–84 — 88.3 6.5 4.2 1.0 * Excluding investment income surcharge.