§ Mr. ClayTo ask the Chancellor of the Exchequer if he will publish a table showing the reductions in income tax liabilities, at 1988–89 income levels, of the proposed 1988–89 allowances, thresholds and rates and comparable figures for the 1978–79 regime indexed to 1988–89 showing(a) the number of tax units, (b) the total amount of reduction and (c) the average reduction per tax unit in each of the following income ranges : under £5,000, £5,000 to £10,000, £10,000 to £15,000, £15,000 to £20,000, £20,000 to £30,000, £30,000 to £50,000 and over £50,000.
§ Mr. Norman Lamont[holding answer 30 March 1988]: The table shows estimates of reductions in income tax liabilities at 1988–89 income levels of the proposed allowances, thresholds and rate for 1988–89 compared with an indexed 1978–79 regime. For the comparison, the 1978–79 allowances and thresholds have been indexed in line with the increase in the RPI between December 1977 and December 1987. As child tax allowances were being phased out in 1978–79, they have been excluded from the comparison.
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§ Mr. SalmondTo ask the Chancellor of the Exchequer if he will estimate the value to the Treasury of income tax receipts from Scotland in 1985–86, 1986–87, 1988–89 and 1989–90; and if he will express these figures as a percentage of total income tax receipts.
§ Mr. Norman Lamont[holding answer 13 April 1988]: Available information for Scotland is from the 1985–86 survey of personal incomes and relates to liability to income tax rather than amount of income tax collected. Total liability in that year in Scotland was £3,420 million, before allowing for mortgage interest relief given at source. This was 8.5 per cent. of the corresponding United Kingdom figure. Information for later years is not yet available.