§ Mrs. Ewingasked the Chancellor of the Exchequer if he will break down the estimated figures of taxation collected in Scotland in the financial year 1967–68 into thes amount derived from Income Tax and the remaining headings of tax, stating in each case the amount under each heading.
§ Mr. Taverne:Approximately £730 million was collected in Scotland in the financial year 1967–68 by means of the taxes identified below. The total is not, however, a good measure of the amount of tax actually borne by Scottish residents.
Taxation Collected in Scotland 1967–68 £m. Inland Revenue Taxes and Duties Income Tax (excluding Schedule) 238 Corporation Tax 71 Profits Tax, etc. 3 Capital Gains Tax 1 Stamp Duties 6 Death Duties 36 Customs and Excise Duties Tobacco 117 Beer, Wine and Spirits 161 Purchase Tax 26 Others* 18 Motor Vehicle Licences* 21 Selective Employment Tax*† 30 After deducting export rebates and refunds* 728 *† Estimate based on proportion of employment in Scotland to employment in Great Britain for June, 1967 (with adjustments) and the provisional outturn for net yield from S.E.T. published in the Financial Statement 1968–69. No account has been taken of the substantial sums paid in respect of the Selective Employment Premium and the Regional Employment Premium in the financial year 1967–68.
§ Mrs. Ewingasked the Chancellor of the Exchequer what proportion of gross receipts from selective employment tax in 1967–68 is attributable to Scotland.
§ Mr. Taverne:I estimate that approximately 9. 1 per cent. of the gross receipts were attributable to Scotland.