§ Ms MowlamTo ask the Secretary of State for Northern Ireland how many(a) individuals and (b) trusts paid capital gains tax in Northern Ireland in the last year for which figures are available. [3941]
§ Mr. JackI have been asked to reply.
I regret that separate figures for Northern Ireland are not available.
§ Ms MowlamTo ask the Secretary of State for Northern Ireland how much money was received by the Treasury from(a) capital gains tax and (b) inheritance tax in Northern Ireland in each of the last 10 years. [3942]
§ Mr. JackI have been asked to reply.
Receipts of capital gains tax in the United Kingdom are published in table 1.2 of "Inland Revenue Statistics 1996". I regret that separate figures for Northern Ireland are not available. Receipts of inheritance tax—including capital transfer tax and estate duty—in Northern Ireland for each of the last 10 years are in the table. 446W
Year Receipts £ million 1986–87 12.4 1987–88 16.5 1988–89 11.0 1989–90 11.0 1990–91 17.1 1991–92 13.4 1992–93 13.7 1993–94 11.5 1994–95 14.8 1995–96 14.8
§ Ms MowlamTo ask the Secretary of State for Northern Ireland what percentage of estates granted probate in the last year in Northern Ireland paid inheritance tax. [3940]
§ Mr. JackI have been asked to reply.
It is estimated that in 1995–96 about 4 per cent. of estates for which a grant of representation—or probate—was obtained in Northern Ireland were liable to inheritance tax.