Taxation (Hansard, 20 December 1994)

§ Mr. Duncan
To ask the Chancellor of the Exchequer if he will update his answer to the hon. Member for Peckham (Ms Harman) of 19 January 1994,Official Report, columns 632–40, and provide the latest estimates of the burden of direct and indirect taxes for (a) 1993–94, (b) 1994–95 and (c) 1995–96, including figures for the council tax and its predecessors, both in cash terms and as a percentage of earnings for (i) a single person, (ii) a married couple with no children, (iii) a married couple with two children, (iv) a married couple, both working, with no children, earning 50, 75, 150, 200, 300, 400, 500, 700, 1,000 and 2,000 per cent. of average earnings.

§ Sir George Young
I refer my hon. Friend to the answer I gave to the hon. Member for Oxford, East (Mr. Smith) on 19 December 1994.Official Report, columns 944–50.

§ Mr. Duncan
To ask the Chancellor of the Exchequer what percentage of gross domestic product was taken by(a) income tax, (b) corporation tax, (c) capital gains tax, (d) inheritance tax, (e) value added tax, (f) national insurance contributions, (g) excise duties, (h) the council tax and its predecessors, (i) business rates and (j) other taxes, in each year between 1978–79 and 1994–95.

§ Mr. Nelson
The information requested is given in the table. Forecasts for 1994–95 are taken from the revised table 4A.1 of the 1995–96 "Financial Statement and Budget Report", issued with an HM Treasury press release on 8 December 1994.
1077W

General government receipts as a percentage of GDP¹

Receipt/financial year 1978–79 1979–80 1980–81 1981–82 1982–83 1983–84 1984–85 1985–86 1986–87

(a) Income tax³ 11.0 10.1 10.4 11.2 10.8 10.2 10.0 9.9 10.0

(b) Corporation tax⁴ 2.3 2.3 2.0 1.9 2.0 2.0 2.6 3.0 3.5

(c) Capital gains tax 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3

(d) Inheritance tax⁵ 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3

(e) Value added tax 2.8 4.0 4.7 4.6 4.9 5.0 5.7 5.4 5.6

(f) National Insurance contributions⁶ 7.1 7.2 7.5 7.7 7.7 7.5 7.1 6.8 6.9

(g) Excise duties⁷ 4.3 3.9 3.9 4.4 4.2 4.4 4.3 4.2 4.3

(h) Community charge/council tax — — — — — — — — —

Rates⁸ 3.4 3.4 3.7 4.3 4.3 4.0 4.0 3.9 4.1

(i) Business rates⁹ — — — — — — — — —

(j) Other GG receipts 7.5 7.6 8.1 9.2 9.3 9.3 9.4 8.7 6.7

Receipt/financial year 1987–88 1988–89 1989–90 1990–91 1991–92 1992–93 1993–94 1994–95¹

(a) Income tax³ 9.7 9.1 9.4 9.9 9.9 9.4 9.1 9.5

(b) Corporation tax⁴ 3.7 3.9 4.2 3.9 3.1 2.6 2.3 3.0

(c) Capital gains tax 0.3 0.5 0.4 0.3 0.2 0.2 0.1 0.1

(d) Inheritance tax⁵ 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2

(e) Value added tax 5.6 5.7 5.7 5.6 6.1 6.2 6.1 6.4

(f) National Insurance contributions⁶ 6.8 6.8 6.4 6.4 6.3 6.2 6.0 6.3

(g) Excise duties⁷ 3.9 3.8 3.5 3.6 3.8 3.7 3.8 3.9

(h) Community charge/council tax — — 0.1 1.9 1.3 1.4 1.3 1.3

Rates⁸ 4.0 4.1 3.9 — — — — —

(i) Business rates⁹ — — — 2.2 2.4 2.3 2.0 1.8

(j) Other GG receipts 6.6 6.1 6.3 5.3 4.9 4.7 5.1 4.8

¹ Money GDP adjusted for the abolition of domestic rates.

² Forecasts published in the revised FSBR table 4A.1 in an HMT press release on 8 December 1994.

³ Includes surtax.

⁴ Includes advance corporation tax.

⁵ Includes residual receipts from estate duty and capital transfer tax.

⁶ Includes national insurance surcharge.

⁷ Fuel, alcohol and tobacco duties.

⁸ Includes Northern Ireland rates until 1990–91.

⁹ National non-domestic rates. Includes district council rates in Northern Ireland from 1990–91.

General government receipts as a percentage of GDP¹
Receipt/financial year	1978–79	1979–80	1980–81	1981–82	1982–83	1983–84	1984–85	1985–86	1986–87
(a) Income tax³	11.0	10.1	10.4	11.2	10.8	10.2	10.0	9.9	10.0
(b) Corporation tax⁴	2.3	2.3	2.0	1.9	2.0	2.0	2.6	3.0	3.5
(c) Capital gains tax	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.3	0.3
(d) Inheritance tax⁵	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.3
(e) Value added tax	2.8	4.0	4.7	4.6	4.9	5.0	5.7	5.4	5.6
(f) National Insurance contributions⁶	7.1	7.2	7.5	7.7	7.7	7.5	7.1	6.8	6.9
(g) Excise duties⁷	4.3	3.9	3.9	4.4	4.2	4.4	4.3	4.2	4.3
(h) Community charge/council tax	—	—	—	—	—	—	—	—	—
Rates⁸	3.4	3.4	3.7	4.3	4.3	4.0	4.0	3.9	4.1
(i) Business rates⁹	—	—	—	—	—	—	—	—	—
(j) Other GG receipts	7.5	7.6	8.1	9.2	9.3	9.3	9.4	8.7	6.7

Receipt/financial year	1987–88	1988–89	1989–90	1990–91	1991–92	1992–93	1993–94	1994–95¹
(a) Income tax³	9.7	9.1	9.4	9.9	9.9	9.4	9.1	9.5
(b) Corporation tax⁴	3.7	3.9	4.2	3.9	3.1	2.6	2.3	3.0
(c) Capital gains tax	0.3	0.5	0.4	0.3	0.2	0.2	0.1	0.1
(d) Inheritance tax⁵	0.3	0.2	0.2	0.2	0.2	0.2	0.2	0.2
(e) Value added tax	5.6	5.7	5.7	5.6	6.1	6.2	6.1	6.4
(f) National Insurance contributions⁶	6.8	6.8	6.4	6.4	6.3	6.2	6.0	6.3
(g) Excise duties⁷	3.9	3.8	3.5	3.6	3.8	3.7	3.8	3.9
(h) Community charge/council tax	—	—	0.1	1.9	1.3	1.4	1.3	1.3
Rates⁸	4.0	4.1	3.9	—	—	—	—	—
(i) Business rates⁹	—	—	—	2.2	2.4	2.3	2.0	1.8
(j) Other GG receipts	6.6	6.1	6.3	5.3	4.9	4.7	5.1	4.8
¹ Money GDP adjusted for the abolition of domestic rates.
² Forecasts published in the revised FSBR table 4A.1 in an HMT press release on 8 December 1994.
³ Includes surtax.
⁴ Includes advance corporation tax.
⁵ Includes residual receipts from estate duty and capital transfer tax.
⁶ Includes national insurance surcharge.
⁷ Fuel, alcohol and tobacco duties.
⁸ Includes Northern Ireland rates until 1990–91.
⁹ National non-domestic rates. Includes district council rates in Northern Ireland from 1990–91.