§ Mr. Hendersonasked the Chancellor of the Exchequer if he will list in the Official Report the rates of all taxes and levies on the self-employed in each EEC country.
§ Mr. Robert SheldonSuch persons are generally treated in the same manner for these purposes as other persons. Some minor differences are summarised in the Inland Revenue publication "Income Taxes outside the United Kingdom", a copy of which is available in the House of Commons Library.
National insurance contributions and, in some cases, local income taxes are imposed on them at differing rates, but detailed information is not readily available. Even if information on national insurance contributions were available, the large differences in coverage and entitlements between countries would render comparisons of little real value.
§ Mr. Paul Deanasked the Chancellor of the Exchequer (1) what would be the cost in loss of revenue of increasing the monetary limit for self-employed pension contributions to £5,000 a year and £10,000 a year, respectively;
(2) what would be the cost in loss of revenue of increasing to 30 per cent. the earnings limit for self-employed pension contributions.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.