§ Mr. Mackintoshasked the Chancellor of the Exchequer what are the numbers of people resident in Scotland whose normal place of work is in England or Wales and who therefore pay their personal income tax to offices outside Scotland.
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§ Mr. Robert SheldonThere is no information centrally available about taxpayers' places of work, and those who work in England and Wales will not necessarily pay tax there. However, in 1974–75 there were about 250,000 taxpayers—counting husband and wife as one—resident in Scotland who had their tax affairs dealt with by districts outside Scotland.