HC Deb 25 May 1978 vol 950 c743W
Mr. Maurice Macmillan

asked the Chancellor of the Exchequer if he will list the direct and indirect taxes, including company and capital taxes and excluding local authority rates, and list the group contributions of direct and indirect taxes as a percentage of revenue.

Mr. Robert Sheldon

The information is as follows:

Direct Taxes

  • Income tax
  • Surtax
  • Special charge
  • Profits tax
  • Corporation tax
  • Petroleum revenue tax
  • Capital gains tax
  • Estate duty
  • Capital transfer tax
  • Development land tax
  • Employees' national insurance contributions

Indirect Taxes

  • Specific duties
  • Stamp duty
  • Vehicle excise duty
  • Purchase tax
  • Value added tax
  • Car tax
  • National insurance surcharge
  • Selective employment tax
  • Employers' national insurance contributions

The contributions of direct and indirect taxes, as defined above, as a percentage of total revenue are

Direct Per cent. Indirect
1977–78
After the Finance Bill 56.0 44.0
After the October Measures 55.1 44.9

Source: FSBR