§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will update, in the light of his latest tax changes, the figures for total tax liability in 1977–78 given in reply to the hon. Member for Norfolk, North, Official Report, 25th July 1977, c. 65–6.
§ Mr. Robert SheldonI refer the hon. Member to the reply given on 2nd December.—[Vol. 940, c. 454–56.]
§ Mr. Pattieasked the Chancellor of the Exchequer if he will list the percentage of the total labour force liable to income tax on 1st January 1977 in each member country of the EEC, the United States, Canada and Japan.
§ Mr. Joel BarnettI will let the hon. Member have a reply as soon as possible.
§ Mr. Lawsonasked the Chancellor of the Exchequer what and when was the highest marginal rate of income tax, including national insurance contributions from employees, on average incomes; and what will be the marginal rate of income tax, including national insurance contributions from employees, in 1978–79 assuming that there is no change in the standard income tax rate of 34 per cent.
§ Mr. Robert SheldonI will let the hon. Member have a reply as soon as possible.
§ Mr. Lawsonasked the Chancellor of the Exchequer, further to the Written Answer to the hon. Member for Blaby, Official Report, 28th November, column 44, if he will provide an estimate of income tax and employees' social security contributions as a percentage of total 72W United Kingdom personal income, less employers' social security contributions in 1975 and 1976, comparable with the figure of 19 per cent. in 1974.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 2nd December 1977; Vol. 940, c. 461], gave the following information:
This information is given below. The figures have been estimated from United Kingdom national accounts data because information for 1975 and 1976 is not yet available from the international sources used for the Written Answer given on 28th November—[Official Report, col. 442.] Because of differences in treatment explained in the third footnote to the table below, the figures are not comparable with those in my previous answer: for this reason a figure for 1974 is also given on the same basis as that used in estimating the figures for 1975 and 1976. As in my previous answer, social security contributions paid by employers have been excluded from total personal income.
INCOME TAX AND EMPLOYEE'S SOCIAL SECURITY CONTRIBUTIONS* AS A PERCENTAGE OF TOTAL PERSONAL INCOME† per cent 1974 17.3‡ 1975 19.2 1976 19.5 * Includes social security contributions paid by self-employed persons. †"Total personal income" less "employers" National Insurance contributions as given in Table 4.1, "National Income and Expenditure 1966–1976" (HMSO 1977). ‡The difference between the figure of 17.3 per cent. quoted here which is based on United Kingdom National Accounts data, and that of 19.0 per cent. quoted in the WA of 28th November, which was based on a compilation of UN and OECD data, is mainly due to the different methods of defining personal income employed by the United Kingdom and the UN, and the different bases used by the UN and the OECD, in their Revenue statistics, for measuring taxes; there was also a computational error in the previous answer. The United Kingdom percentage should have been approximately 18.4 per cent.