§ 23. Mr. GaleTo ask the Chancellor of the Exchequer if he will estimate the change in the total(a) indirect and (b) direct tax burden on families of his Budget measures to date. [116625]
§ 34. Mr. St. AubynTo ask the Chancellor of the Exchequer if he will estimate the change in the total(a) indirect and (b) direct tax burden on families of his Budget measures to date. [116639]
§ Dawn PrimaroloAs a result of personal tax and benefit measures introduced by this Government, the tax burden on a typical single earner couple on average earnings with two children will fall from 21.5 in 1996–97 to 18.8 by 2001, the lowest level since 1972.
Estimating the impact of indirect taxes is imprecise as spending patterns vary widely between households with the same composition and income, with the consumption of the majority of goods and services far from universal. For example, only around one third of adults are smokers, just over half the adult population are in households paying vehicle excise duty and around 10 per cent. of households pay air passenger duty. This can be contrasted with direct taxes and benefits where at specified earnings and for particular household types there is a known benefit entitlement or tax liability.