HC Deb 28 April 1978 vol 948 cc732-4W
Mr. Pardoe

asked the Chancellor of the Exchequer if he will list the percentage of total taxation taken by taxes on personal incomes, capital taxes, the employee's national insurance contribution, taxes on companies, the employer's national insurance contribution and surcharge, value added tax or purchase tax, excise duties, local rates, and other expenditure taxes, in each year since 1959–60, including his forecast for 1978–79.

Mr. Robert Sheldon

The list is as follows:

Percentage of Total taxation Taxes on personal incomes Capital taxes Employee's NIC Taxes on companies Employer's NIC Quasi payroll taxes Ad valorem taxes Specific duties Rates
Income Tax Surtax Special charge Estate Duty CGT, CTT and DLT Corporation Tax Profits Tax SET NIS Purchase Tax VAT, Car Tax duties; Stamp Duties VED Specific
1959–60 34.4 3.2 6.9 3.7 6.0 0.0 7.1 28.2 10.5
1960–61 35.3 3.2 6.6 3.5 5.7 0.0 6.9 28.2 10.6
1961–62 35.3 3.1 7.2 4.0 6.3 0.0 6.2 27.6 10.2
1962–63 34.5 3.1 7.3 4.4 6.4 0.0 6.6 26.9 10.9
1963–64 32.3 3.4 8.0 4.3 7.1 0.0 6.2 27.2 11.6
1964–65 32.7 3.0 7.7 4.2 6.9 0.0 6.3 28.0 11.2
1965–66 34.2 2.6 7.7 3.9 7.7 0.0 5.7 27.0 11.2
1966–67 28.1 2.5 7.3 9.0 7.4 3.0 5.5 25.5 11.6
1967–68 29.6 2.5 7.1 9.1 7.3 3.7 5.5 24.3 10.9
1968–69 29.1 2.7 6.8 8.5 7.0 3.7 6.1 26.1 10.0
1969–70 29.5 2.8 6.5 9.6 6.7 3.9 6.3 24.9 9.8
1970–71 32.3 2.7 7.0 8.6 7.4 3.6 6.9 21.4 10.1
1971–72 33.3 3.0 7.1 7.6 7.5 1.6 7.0 22.2 10.6
1972–73 31.3 3.1 7.8 7.0 8.3 1.6 6.4 23.3 11.3
1973–74 30.9 3.1 8.0 9.4 9.0 0.5 8.1 20.8 11.2
1974–75 33.9 2.3 7.7 9.3 9.9 0.0 8.5 18.0 10.5
1975–76 38.4 1.8 7.2 5.1 11.0 0.0 9.0 16.9 10.7
1976–77 37.2 1.5 7.7 5.8 11.6 0.0 8.7 17.5 10.0
1977–78* 35.3 1.4 7.4 6.4 11.1 2.2 8.6 17.8 9.8
1977–78†‡ 34.0 1.5 7.6 6.5 11.3 2.3 8.8 18.0 10.0
1978–79 (estimate) 33.9 1.3 7.0 7.6 10.7 2.6 9.0 17.8 10.0
* Finance Act.
October Measures.
The October measures anticipated the requirement, under the Finance Act 1977, that the main personal allowances for 1978–79 should be increased in line with the retail price index. They thus broadly offset fiscal drag in 1978–79. In making comparisons between the years, therefore, the relevant figure for 1977–78 is the post-Finance Act figure rather than that following the October measures.
Source Annual Abstract of Statistics, Financial Statistics, FSBR.