HC Deb 27 October 1975 vol 898 c348W
Mrs. Winifred Ewing

asked the Chancellor of the Exchequer what was the total cost involved in levying stamp duty taxation and the total revenue produced in each of the last three years; and what were the costs and revenues in England, Scotland and Wales, respectively.

Mr. Robert Sheldon

The figures are given in the table below. I regret that separate figures are not kept which would show the division between England and Wales.

TABLE
Net receipts of duty
m.)
1972–73 1973–74 1974–75
England and Wales 219.7 183.1 187.5
Northern Ireland 0.4 1.2
Scotland 7.9 6.8 9.4
Total 227.6 190.3 198.1
Costs of collection
000)
1972–73 1973–74 1974–75
England and Wales 1,634 1,773 2,916
Northern Ireland 13 47
Scotland 158 172 296
Total 1,792 1,958 3,259

Notes:

  1. (1) The responsibility for levying stamp duty in Northern Ireland was transferred to the Board of Inland Revenue on 1st January 1974.
  2. (2) Since a precise allocation of all administration costs is not readily available, the division of the costs of collection is, in part, an estimate.