§ Mr. Carmichaelasked the Chancellor of the Exchequer what regional analysis is now available for the total tax yield and yield of individual taxes for England, Northern Ireland, Scotland, Wales and the English regions.
§ Mr. Robert SheldonThe following table shows the available information, based on tax receipts in 1975–76, the latest available year:
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INLAND REVENUE £ million Region Income tax Surtax Corporation tax Capital gains tax Death duties Stamp duties Capital transfer tax Other duties Total England and Wales … … 13,678 108 1,892 364 194 267 104 1 16,608 Scotland … … 1,108 — 82 19 16 12 12 — 1,249 Northern Ireland … … 254 — 21 3 2 2 2 — 284 Total … … 15,041 108 1,995 386 212 281 118 1 18,141
CUSTOMS AND EXCISE £ million Region Value added tax Hydrocarbon oil duty Tobacco duty Alcoholic drink duty Betting and gambling duty Car tax Other expenditure taxes Total Department of Transport vehicle excise duty Total tax yield England and Wales … … 3,080 1,370 1,440 1,345 233 157 495 8,120 683 25,411 Scotland … … 295 130 190 195 25 15 50 900 58 2,207 Northern Ireland … … 80 40 50 25 7 8 15 225 17 526 Total … … 3,455 1,540 1,680 1,565 265 180 560 9,245 758 28,144 Note: The table shows the main taxes and duties in the United Kingdom but does not include every source of revenue—e.g., it omits national insurance contributions. It is not possible, and would not in any case be meaningful, to provide a more detailed regional breakdown than that shown.
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§ Mr. Carmichaelasked the Chancellor of the Exchequer what is the estimated yield or loss of revenue of (a) and increase and (b) a decrease as follows: 1p in basic rate of income tax, 1p in basic rate of VAT, 1p in corporation tax, 10 per cent. on present alcohol duty, 10 per cent. on present tobacco duty, 10 per cent. on present petrol duty, and £10 on private (non-commercial) vehicle excise duty.
§ Mr. Robert SheldonFollowing is the information:
£ million 1977–78 full year revenue increase 1p on basic rate of income tax 450 1p on corporation tax 65 1 percentage point on standard rate of value added tax 350 10 per cent. increase in all alcohol duties 115 10 per cent. increase in the burden of duty on tobacco products 150 10 per cent. increase in petrol duty 140 £10 increase in private (noncommercial) vehicle excise duty 155 The revenue costs of equivalent cuts in taxes are broadly similar, though slight differences may arise.