HC Deb 05 August 1975 vol 897 cc156-7W
Mr. David Steel

asked the Chancellor of the Exchequer if he will list in the Official Report the allowances claimable against tax, together with information on the basic and higher rates of tax which are applicable to taxpayers in the United Kingdom and each member country of the EEC.

Mr. Robert Sheldon

I shall write to the hon. Member.

Mr. David Steel

asked the Chancellor of the Exchequer if he will list in the Official Report the incidence of indirect taxation on workers' earnings, (1) three-quarters of average earnings, (2) average earnings, (3) twice average earnings and (4) five times average earnings in 1945, 1950, 1960, 1970 and all subsequent years.

Mr. Dell

I regret that this information is not available in the form requested. Estimates are published annually inEconomic Trends of the incidence of indirect taxes on a range of households sampled in the Family Expenditure Survey. The latest data are in Economic Trends for December 1974, of which there is a copy in the Library of the House. However, the estimates, which form part of a wider assessment of the incidence of taxes and social service benefits, are based on a wider definition of income than average earnings and show indirect taxes, which are defined very broadly to include local rates, as a percentage of income after direct taxes and benefits.

Mr. David Steel

asked the Chancellor of the Exchequer if he will list in the Official Report the incidence of (a) direct and (b) indirect taxation on individual earnings (1) below £1,000, (2) £1,000–£2,000, (3) £2,000–£3,000, (4) £3,000–£5,000, (5) £5,000–£ 10,000 and (6) above £10,000.

Mr. Dell

With regard to direct taxation, on the arbitrary assumption that earnings form the bottom slice of any taxpayer's income, the estimated amounts of direct tax on net earned income by range of net earned income for 1975–76 are as follows:

Net earned income £ per annum Tax on net earned income £m.
1. Below £1,000 50
2. 1,000–2,000 1,100
3. 2,000–3,000 2,550
4. 3,000–5, 000 5,480
5. 5,000–10,000 2,910
6. Over 10,000 1,280
Total 13,370

Net earned income is as defined for tax purposes and includes occupational and retirement pensions.

I regret that information on indirect taxation is not available in the form requested. I would, however, refer the hon. Member to the answer to his preceding Question.