HC Deb 02 July 1979 vol 969 cc444-6W
Mr. Ralph Howell

asked the Chancellor of the Exchequer what proportion of total revenue, for the latest available year, was raised in each of the member States of the European Economic Community in (a) taxes on personal incomes, (b) value added tax, (c) other taxes on expenditure including local property taxes, (d) employees' social security contributions, (e) employers' social security contributions, and (f) other company taxation.

Mr. Peter Rees

The information requested is given in the table below.

Federal Republic of Germany France Italy Netherland Belgium Luxembourg United Kingdom Ireland Denmark
Percentages of total taxation* (including Social Security contributions) in 1976 contributed by—
Taxes on personal incomes 30.2 12.5 16.3 26.9 31.4† 25.2 37.3 25.8 54.0
Value added tax 14.2 23.4 13.8 15.0 17.1 11.1 8.6 15.6 17.7
Other taxes on expenditure—including local property taxes 16.1 17.5 17.5 12.9 12.3 14.6 28.4 40.4 23.2
Employees'social security contributions—including self-employed and non-employed 15.9 11.5 8.9 20.3 11.2 14.3 8.3 5.2‡ 0.5
Employers' social security contributions 18.7 28.7 36.9 17.5 20.4 17.4 11.1 8.0‡ 0.6
Other company taxation 4.6 5.9 6.0 7.0 6.9† 17.1 4.3 4.4 3.5
* Total taxation includes capital taxes which ate not included in the table except where stated.
† Tax on capital gains is included with taxes on income and profits.
‡ Contributions by the self-employed and non-employed are included with employers' contributions.
Source: Revenue statistics of OECD member countries 1965 –76.