§ Mr. McNamaraTo ask the Chancellor of the Exchequer what has been the annual percentage of the economically active population in Northern Ireland in each year since 1988–89 which pays the higher rate of income tax compared with the percentage of the economically active population which pays the higher rate of income tax in(a) England, (b) Scotland and (c) Wales.
§ Mr. DorrellThe available information is given in the table. Husbands and wives were taxed independently for the first time in 1990–91 and each individual subject to higher rate tax is counted as one taxpayer in 1990–91. In the two earlier years, each married couple subject to higher rate tax is counted as one taxpayer.
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Taxpayers liable to higher rate tax as a percentage of economically active individuals Northern Ireland England Scotland Wales 1988–89 3 5 3½ 2½ 1989–90 4½ 5½ 4½ 3½ 1990–91 3½ 6 4½ 3
§ Mr. McNamaraTo ask the Chancellor of the Exchequer what has been the annual per capita tax yield from value added tax in Northern Ireland in each year since 1979-80 compared with the annual per capita tax yield from VAT in(a) England, (b) Scotland and (c) Wales.
§ Sir John CopeThe per capita yield from VAT in Northern Ireland in 1990–91 is estimated at £423 compared with £543 for Great Britain. It is not possible to provide comparable figures for other years or for England, Scotland and Wales separately.