§ Mr. Matthew TaylorTo ask the Chancellor of the Exchequer what is the latest estimated level of uncollected corporation tax, in figures and as a percentage, for each year since 1979, including 1993.
§ Mr. DorrellThe amounts of corporation tax uncollected and consequently remitted or written off as irrecoverable since 1979 are as follows:
395W
Year Amount £thousands As a percentage of total corporation tax collected 1979 15,182 0.50 1980 16,214 0.49 1981 20,688 0.70
Year Amount £thousands As a percentage of total corporation tax collected 1982 34,396 0.89 1983 40,912 0.11 1984 58,051 1.23 1985 75,342 1.27 1986 91,365 1.11 1987 92,830 0.93 1988 225,597 1.92 1989 151,368 1.05 1990 184,725 1.17 1991 320,929 2.09 1992 1about 440,000 3.77 1993 n/a n/a 1 From 1992 there has been a once and for all change in Revenue accounting practice. Under the new system the figures are
PAYE National insurance contributions Year Amount in £thousands As a percentage of total collected Classes 1 and 1A - amount in £thousands As a percentage of total classes 1 and 1A collected 1979 n/a n/a n/a n/a 1980 9,914 0.05 1,056 0.01 1981 11,432 0.08 1,158 0.01 1982 15,281 0.06 1,261 0.01 1983 22,622 0.08 1,555 0.01 1984 33,312 0.11 1,971 0.01 1985 46,695 0.14 2,213 0.01 1986 60,915 0.17 4,377 0.02 1987 92,560 0.25 8,514 0.03 1988 130,724 0.33 15,894 0.06 1989 122,890 0.28 15,127 0.05 1990 107,091 0.22 17,239 0.05 1991 135,258 0.26 21,644 0.06 11992 2130,000 0.24 32,570 0.09 31993 n/a n/a n/a n/a 1 From 1992 there has been a once and for all change in Revenue accounting practice. Under the new system the figures are £381,172,000 and 0.71 per cent. 2Approximate. 3The figures for 1993 are not sufficiently complete to allow the necessary comparison to be made and consequently the information is not available in the form requested.