§ Mr. Reidasked the Chancellor of the Exchequer what are the latest estimated 19W figures for the average per capita personal income before tax in each of the counties of Scotland.
§ Dr. GilbertThe 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.