§ Mr. Sillarsasked the Chancellor of the Exchequer what is his estimate of revenue from Customs and Excise duty from Scotland for the last available financial year.
§ Mr. Sillarsasked the Chancellor of the Exchequer what is his estimate of revenue on hydrocarbon oil from Scotland for the last available financial year.
§ Mr. Sillarsasked the Chancellor of the Exchequer what is his estimate of revenue raised from Scotland on tobacco and alcoholic drink for the last available financial year.
§ Mr. Sillarsasked the Chancellor of the Exchequer what is his estimate of the corporation tax contribution from Scotland for the last available financial year.
§ Mr. Sillarsasked the Chancellor of the Exchequer what is his estimate of the income tax contribution from Scotland for the last available financial year; and what is his estimate of the contribution from Scottish employees whose tax is collected outside Scotland.
§ Mr. Sillarsasked the Chancellor of the Exchequer what is his estimate of revenue raised by taxes on capital in Scotland for the last available financial year.
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§ Mr. Sillarsasked the Chancellor of the Exchequer what is his estimate of revenue raised on motor vehicle duties in Scotland for the last available financial year.
§ Mr. Sillarsasked the Chancellor of the Exchequer what is his estimate of revenue from value added tax from Scotland for the last available financial year.
§ Mr. Robert SheldonThe information requested is contained in the table below:
TAXATION ATTRIBUTABLE TO SCOTLAND—1975–76 £ million Income tax … … 1,270 Surtax … … 5 Corporation tax … … 140 Estate duty/capital transfer tax … … 30 Stamp duties … … 20 Capital gains tax … … 10 Value added tax … … 295 Hydrocarbon oil duty … … 130 Tobacco duties … … 190 Duties on alcoholic drink … … 195 Betting and gaming duties … … 25 Car tax … … 15 Motor vehicle duties … … 60 Other expenditure taxes … … 50 Total … … 2,435 NOTES—
These estimates show the amount of taxation borne by companies on their operations in Scotland and persons resident in Scotland, not the amount of taxation collected in Scotland. The estimates are derived by allocating total receipts for the United Kingdom on the basis of other statistics such as those contained in the Annual Survey of Personal Incomes and the Family Expenditure Survey.
A separate estimate of income tax paid by Scottish employees, but collected outside Scotland, is not readily available. However, the estimate above for income tax includes such contributions.
Some figures are provisional.
Companies' capital gains are chargeable to corporation tax.
§ Mr. Sillarsasked the Chancellor of the Exchequer what is his estimate of the total revenue raised from Scotland in the last available financial year; and how this compares with the total revenue raised in Great Britain.
§ Mr. Robert SheldonI am not clear what type of revenue the hon. Member has in mind; and in any event, estimates even of the yield of particular sources of revenue which is attributable to a particular part of the country frequently raise difficult conceptual and statistical problems. Most of the available information has already been given to the hon. Member in reply to other Ques-852W tions. If he wishes for further specific information I will do my best to provide it.