HC Deb 20 January 1994 vol 235 c777W
Mr. Betts

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)

General government receipts as a percentage of GDP1
Receipt/financial year 1979–80 1980–81 1981–82 1982–83 1983–84 1984–85 1985–86 1986–87 1987–88 1988–89 1989–90 1990–91 1991–92 1992–93 11993–94
(a) Income tax3 10.1 10.4 11.2 10.8 10.2 10.0 9.9 10.0 9.7 9.1 9.4 9.9 9.9 9.4 9.1
(b) Corporation tax4 2.3 2.0 1.9 2.0 2.0 2.6 3.0 3.5 3.7 3.9 4.2 3.9 3.2 2.6 2.3
(c) Capital gains tax5 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.5 0.2 0.3 0.2 0.2 0.2
(d) Inheritance tax 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2
(e) Value added tax 4.0 4.7 4.6 4.9 5.0 5.7 5.4 5.6 5.6 5.7 5.7 5.6 6.1 6.2 6.1
(f) National Insurance6 7.2 7.5 7.7 7.7 7.5 7.1 6.8 6.9 6.8 6.8 6.4 6.4 6.3 6.1 6.1
(g) Excise duties7 3.9 3.9 4.4 4.2 4.4 4.3 4.2 4.3 3.9 3.8 3.5 3.6 3.9 3.7 3.9
(h) Council tax — — — — — — — — — — 0.2 2.0 1.2 1.4 1.3
CC rates8 3.3 3.7 4.2 4.3 4.0 4.0 3.9 4.1 4.0 4.1 3.9 — — — —
(i) NNDR — — — — — — — — — — 0.0 2.1 2.4 2.3 2.0
(j) Other GG receipts 7.7 8.1 9.3 9.3 9.3 9.4 8.6 6.7 6.6 6.1 6.3 5.2 4.9 4.9 5.0
1 GDP adjusted for the abolition of domestic rates.
2 Estimates published in the November 1993 FSBR.
3 Including surtax.
4 Including advance corporation tax (ACT).
5 Including estate duty.
6 Includes National Insurance surcharge.
7 Includes hydrocarbon oils, tobacco, beer, wine and made wine, spirits, cider and perry.
8 Includes Northern Ireland rates until 1990. They are then included under NNDR.