HC Deb 16 December 1993 vol 234 cc842-3W
Sir John Stanley

To ask the Chancellor of the Exchequer if he will list all the heads under which the United Kingdom makes regular public expenditure and tax revenue contributions to the European Union and its institutions.

Sir John Cope

In accordance with the "Own Resources Decision", Cm 419, the United Kingdom's gross contribution to the European Community budget is comprised of:

  1. (a) agriculture and sugar levies;
  2. (b) customs duties;
  3. (c) payments on the basis of a harmonized VAT base;
  4. (d) GNP contributions (the fourth resource).
Agricultural and sugar levies and customs duties are paid to the Commission after the deduction of 10 per cent. for collection costs. The United Kingdom's gross contribution is reduced by the abatement arrangements agreed at Fontainebleau in 1984, and set out in the "Own Resources Decision". In addition, the United Kingdom also contributes to the capital of the European investment bank, the European development fund and pays production levies on the import of coal and steel products to the European Coal and Steel Community.

Ms Harman

To ask the Chancellor of the Exchequer what is his latest estimate of the total and average income tax liability in 1994–95; what these would have been if the 1978–79 regime had been maintained in index-linked form;

1994–95
Income tax liability Income tax and National Insurance contribution liability1
Total £ billion Average £ Total £ billion Average £
Men 52.0 3,480 66.0 4,420
Women 18.5 1,770 24.5 2,340
All 70.5 2,780 90.5 3,560
1Excluding the National Insurance liability of individuals not liable to income tax,

1978–79 income tax and National Insurance regimes indexed to 1994–95
Income tax liability Income tax and National insurance contribution liability1
Total £ billion Average £ Total £ billion Average £
Men 74.5 4,820 83.4 5,400
Women 27.8 2,450 32.3 2,850
All 102.3 3,820 115.7 4,320
1Excluding the National Insurance liability of individuals not liable to income tax.