HC Deb 30 March 1976 vol 908 cc446-7W
Mr. Crawford

asked the Chancellor of the Exchequer what is the amount of income tax currently paid into Scottish and English tax offices, respectively.

Mr. Robert Sheldon

For the financial year ended 31st March 1975 gross receipts from income tax collected by the Scottish and English tax collection offices were £798 million and £8,645 million respectively. These figures include amounts collected in respect of taxpayers resident outside the respective countries, and they do not include amounts paid by residents but collected outside either country.

Mr. Crawford

asked the Chancellor of the Exchequer what is the number of people who pay income tax into Scottish and English tax offices, respectively.

Mr. Robert Sheldon

I regret that information is not readily available in this form. The figures below are derived from the Inland Revenue's Survey of Personal Income for 1973–74.

Number of taxpayers '000
Scotland … … 1,735
England … … 16,388

For this purpose taxpayers were allocated to England or Scotland as follows:

  1. (a) if their income was chargeable under Schedule D, according to the location of the tax offices dealing with their affairs. Thus, the self-employed were in general allocated according to their place of business.
  2. (b) in other cases, according to their place of residence.

Members of Her Majesty's Forces, the Merchant Navy and civil servants serving abroad are not included in these figures.