HC Deb 04 May 1978 vol 949 cc252-3W
Mr. Lawson

asked the Chancellor of the Exchequer if he will publish a table showing the percentage of a married man's gross income paid in income tax and employee's national insurance contribution combined in 1977–78, assuming him to have two children aged under 11 years, no investment income, and earned income of £3,000, £4,000, £5,000, £6,000, £7,000, £8,000, £9,000 and £10,000, respectively; and what is the comparable percentage he will pay in 1978–79 on the basis of the proposals contained in the Budget Statement, assuming in each case that his gross earnings are 10 per cent. higher than in 1977–78 and that he has not contracted out of the State pension scheme.

Mr. Robert Sheldon

I will let the hon. Member have a reply as soon as possible.

Mr. Lawson

asked the Chancellor of the Exchequer if he will publish a table showing, as a percentage of total central Government taxation including national insurance contributions, for each of the past 20 years (a) the yield of personal income tax, that is, total income tax less income tax levied on company profits, (b) the yield of surtax, (c) the yield of personal income tax and surtax combined, (d) the yield of employees' national insurance contributions and (e) the yield of personal income tax, surtax and employees' national insurance contributions combined.

Mr. Robert Sheldon

I will let the hon. Member have a reply as soon as possible.

Mr. MacGregor

asked the Chancellor of the Exchequer what is the percentage of direct and indirect taxes in the total of tax paid by persons, as given to the hon. Member for Norfolk, South, Official Report, 21st March 1978, c. 525, for the outturn of 1977–78 and as estimated for 1978–79.

Mr. Robert Sheldon

, pursuant to his reply [Official Report, 3rd May 1978], gave the following information:

The percentage of total tax revenue including national insurance contributions accounted for by the direct and indirect taxes listed is as follows:

Percentage
Direct Indirect
1977–78* 42.7 36.2
1977–78† 41.6 36.8
1978–79‡ 40.9 36.8
Source: FSBR.
* Finance Act.
† October measures.
‡ Estimate.
Direct taxes Indirect taxes
Income tax. Specific duties.
Surtax. Value added tax.
Employee's national insurance contribution. Car tax.
Vehicle excise duty.
Stamp duties.
Local authority rates.

The list excludes those indirect taxes such as the national insurance surcharge, the employers' national insurance contributions which are paid by companies although they may eventually be passed on to persons in the form of higher prices. Some of the revenue from the other indirect taxes may also fall into this category, but it is not possible to exclude this from the total.

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