HC Deb 15 July 1974 vol 877 cc18-9W
Mr. Reid

asked the Chancellor of the Exchequer what are the latest estimated figures for the average per capita personal income before tax in each of the counties of Scotland.

Dr. Gilbert

The estimates of per capita personal income for 1971–72 are as follows:

Aberdeen, Banff, Moray, Nairn 470
Angus, Kirkcardine 580
Argyll, Bute 540
Ayr 530
Berwick, East Lothian, Peebles, Selkirk, Roxburgh 580
Caithness, Inverness, Ross and Cromarty, Sutherland, Zetland 440
Dumfries, Wigtown, Kirkcudbright 540
Dunbarton 490
Fife 440
Lanark 550
Midlothian 540
Perth 490
Renfrew 550
Stirling 560
West Lothian 670
1. Separate estimates for certain counties are not available.
2. Population figures used refer to the resident population of each area at mid-1971.
3. The income figures used are derived from the Inland Revenue's Survey of Personal Incomes for 1971–72. They exclude non-taxable receipts, such as certain national insurance benefits as well as income below the exemption limit for tax. The limit for 1971–72 was £420. The estimate of average income for Clackmannan and Kinross shown by the survey—£800—is thought to be untrustworthy.
4. The income of taxpayers has, as far as possible, been allocated to the area of residence. However, the income of self-employed persons is allocated on a place of assessment basis and members of the Forces, Merchant Navy, and those civil servants whose incomes cannot be allocated according to their place of residence are not included in county totals.