§ Mr. Maxton
To ask the Chancellor of the Exchequer what are the most recent figures available for the sums collected in Scotland in respect of(a) income tax, (b) national insurance, (c) value added tax, (d) capital gains tax, (e) capital transfer tax, (f) stamp duties, (g) inheritance tax, (h) road tax, (i) duties on alcohol, (j) duties on tobacco, (k) duties on petrol and (l) duties on new vehicles; and how much this represents in each instance as a percentage of the United Kingdom total tax take.
§ Mr. Maude
The details are as follows.
- (a) No information is available on total income tax collected, but total income tax liabilities in 1988–89, the latest available year, are estimated to be £3.5 billion for taxpayers resident in Scotland, 7.5 per cent. of the total for the United Kingdom.
- (b) No information is available on national insurance contributions collected in Scotland. However, total contributions for Great Britain were £34.2 billion in 1990–91. Our latest estimate is that 9 per cent. of the Great Britain figure relates to people resident in Scotland.
- (d) No information on capital gains tax yields is available separately for Scotland.
- (e) and (g) The amount of estate duty, capital transfer tax and inheritance tax collected in 1990–91 for Scotland was £71 million—5½ per cent. of the total for the United Kingdom.
- (f) Stamp duty received by the Edinburgh stamp office in 1990–91 was £69 million—4 per cent. of the United Kingdom total. Virtually all of the receipts in Scotland arise from property transfers as almost all share transfers are accounted for through the London stock exchange.
- (h) Vehicle excise duty revenue, net of repayments, collected in Scotland was £228 million in 1990–91—a little under 10 per cent. of the United Kingdom total.
Information on the tax collected in Scotland in respect of value added tax, car tax and alcohol, tobacco and petrol could be obtained only at disproportionate cost.