HC Deb 15 March 1973 vol 852 cc388-90W
58. Sir G. Nabarro

asked the Chancellor of the Exchequer what was the percentage of the total yield of taxation, in each of the 13 years 1960 to 1972, inclusive, represented by each of the following taxes, namely: income tax, surtax, purchase tax, petrol tax, tobacco duty, customs duty on excise alcohol, corporation tax, formerly income tax and profits tax on corporation profits, selective employment tax, import duties, gambling taxes, estate duty, and all other taxes, indicating which figures are provisional.

Mr. Nott

The information is as follows:

SPECIFIED TAXES AS A PERCENTAGE OF TOTAL CENTRAL GOVERNMENT RECEIPTS FROM TAXATION*
1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972
Profits tax, excess profits tax etc. … 4.7 5.2 5.7 5.8 5.7 5.8 1.5 0.4 0.1 — — — —
Income tax … 40.9 41.7 42.6 42.1 41.0 41.9 45.9 36.9 36.4 36.3 37.6 40.5 40.6
Surtax … 3.2 3.2 3.4 2.6 2.5 2.3 2.3 2.8 1.9 1.8 1.8 1.9 2.1
Purchase tax† … 9.1 8.5 8.5 8.4 8.8 8.0 7.6 7.5 8.5 8.4 8.8 9.1 8.7
Petrol duties (hydro-carbon oils)† … 7.2 7.8 8.2 8.5 8.9 9.6 9.5 9.5 9.4 9.7 9.3 9.4 9.6
Tobacco duty … 14.7 14.0 13.1 13.3 13.1 12.4 11.5 10.4 9.5 8.9 7.8 7.2 7.4
Duties on alcohol (beer, wines, spirits) … 7.2 7.2 7.0 7.2 7.8 7.7 7.5 7.3 6.8 6.5 6.3 6.5 6.7
Corporation tax‡ … — — — — — — — 11.1 10.9 10.0 11.2 9.8 8.9
SET … — — — — — — 3.3 4.4 5.4 6.1 5.8 3.6 2.6
Import duties (protective duties and temporary charge on imports) … 2.8 2.5 2.2 2.3 2.9 4.3 3.5 1.9 1.9 1.7 1.7 1.8 2.2
Betting and gaming duties … 0.7 0.7 0.5 0.4 0.5 0.4 0.5 0.7 0.8 0.9 0.8 1.0 1.0
Estate (death duty) … 4.2 4.2 4.0 4.6 4.3 3.6 3.4 3.2 3.3 2.8 2.6 2.6 3.0
All other taxes … 5.3 5.0 4.8 4.8 4.5 4.0 3.5 3.9 5.1 7.0 6.3 6.6 7.2
Total … 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0
*Taxes on income, expenditure and capital as defined in the national income accounts.
† Purchase tax and duty on hydrocarbon oils are before deduction of export rebates, which are deducted from "all other taxes".
‡ After deduction of overspill relief.

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