HC Deb 10 May 1991 vol 190 c617W
Mr. Trimble

To ask the Chancellor of the Exchequer whether he will indicate for the last year for which figures are available, how much was collected in(a) Northern Ireland and (b) Scotland in respect of (i) income tax, showing PAYE separately, (ii) national insurance, (iii) value added tax, (iv) capital gains tax, (v) capital transfer tax, (vi) stamp duty on conveyancing, (vii) other stamp duty, (viii) inheritance tax, (ix) road tax on private vehicles and commercial vehicles separately, (x) duty on alcohol, (xi) duty on tobacco, (xii) duty on petrol and (xiii) duty on purchase of new vehicles.

Mr. Maude

  1. (i) No information is available on total income tax or PAYE collected in Northern Ireland and Scotland, but total income tax liabilities in 1987–88, the latest available year, were estimated to be £3.4 billion for taxpayers resident in Scotland and £0.8 billion for Northern Ireland residents.
  2. (ii) National insurance receipts from Northern Ireland were £574 million in 1989–90. No figures are available for Scotland.
  3. (iv) No information available for Northern Ireland and Scotland.
  4. (v) and
  5. (viii) Provisional estimates of receipts of estate duty, capital transfer tax and inheritance tax in 1990–91 are £74 million for Scotland and £18 million for Northern Ireland.
  6. (vi) Stamp duty on conveyancing received by the Edinburgh Stamp Office in 1990–91 was £62 million and the corresponding amount for the Belfast Stamp Office was £8 million.
  7. (vii) No information available for Northern Ireland and Scotland.
  8. (ix) Estimates for Vehicle Excise Duty revenue in 1989–90 are as follows:

Scotland Northern Ireland
£ million £ million
Total 230 65
Private, light goods vehicles and motorcycles 175 50
Others 55 15

Note: Figures are rounded to nearest £5 million

Information on the tax collected in Northern Ireland and Scotland in respect of value added tax, car duty on alcohol, tobacco and petrol could be obtained only at disproportionate cost. The information would not reflect the tax falling on final expenditure in Northern Ireland and Scotland.