HC Deb 05 February 1990 vol 166 cc472-3W
Mr. Chris Smith

To ask the Chancellor of the Exchequer, pursuant to his reply to the hon. Member for Billericay (Mrs. Gorman) on 18 January,Official Report, column 341, if he will estimate the net revenue forgone by the Exchequer in (a) 1988–89 and (b) 1989–90 as a result of the reductions in personal income tax for higher rate payers to 40 pence in the pound introduced in the Finance Act 1988, in the light of the Government's receipts since then.

Mr. Lilley

My reply to my hon. Friend the Member for Billericay on 18 January (Official Report, column 341) referred to the estimate of the direct costs of abolishing the income tax rates above 40 per cent. given in the 1988 Financial Statement and Budget Report.

Mr. Ralph Howell

To ask the Chancellor of the Exchequer what is his estimate of the percentage of total general Government taxes, and social security contributions derived from(a) direct taxation and (b) indirect taxation in each country of the EEC for each of the last 10 years.

Mr. Lilley

Statistics on the composition of tax revenue in EC member countries are published by the OECD in "Revenue Statistics of OECD Member Countries 1965–88".

Mr. Cohen

To ask the Chancellor of the Exchequer what was the level of tax revenues incurred from(a) individuals, (b) corporate bodies and (c) public organisations in (i) 1979 and (ii) 1989.

Mr. Lilley

Taxes on income and capital gains, local authority rates and national insurance contributions can be allocated as follows:

1979–80 1988–89
£ billion £ billion
Persons 30.8 75.8
Companies 18.4 46.3

It is not possible to distinguish taxes paid by public corporations from those paid by companies as a whole. Nor is it possible to allocate other taxes (for example, VAT) to persons or companies.