§ Mr. Foulkesasked the Chancellor of the Exchequer how many individuals and companies formerly paying United Kingdom taxes have, in each of the last five years, moved to the jurisdiction of the Channel Islands and Isle of Man tax authorities.
§ Mr. Peter Rees[pursuant to his reply, 14 July 1981.]: This information is not available.
§ Mr. Foulkesasked the Chancellor of the Exchequer what common services and defence contribution of the Isle of Man under the Act of 1956 is for 1980–81 and 1981–82.
§ Mr. Peter Rees[pursuant to his reply, 14 July 1981]: The latest estimates of the common services and defence contribution of the Isle of Man for 1980–81 and 1981–82 are £702,000 and £803,000 respectively.
§ Mr. Foulkesasked the Chancellor of the Exchequer if he will estimate how many companies registered in the Channel Islands and the Isle of Man trade in the United Kingdom; and what proportion of these earn over 50 per cent. of their turnover and or profits in the United Kingdom.
§ Mr. Peter Rees[pursuant to his reply, 14 July 1981]: Records are not kept in a form that would enable such an estimate to be made.
§ Mr. Foulkesasked the Chancellor of the Exchequer if he will introduce legislation to make United Kingdom citizens resident in the Channel Islands and Isle of Man liable to United Kingdom taxes.
§ Mr. Peter Rees[pursuant to his reply, 14 July 1981]: United Kingdom citizens resident in the Channel Islands and the Isle of Man are within the charge to United Kingdom tax on income arising within the United Kingdom. We have no plans to introduce legislation that would bring into charge income arising outside the United Kingdom.
§ Mr. Foulkesasked the Chancellor of the Exchequer if he will publish a table showing the income tax payable f or 1980–81 in the United Kingdom, Isle of Man and Channel Islands, respectively, of (i) a single person earning £5,000, 483W £10,000, £50,000 and £100,000 per annum, and (ii) a married couple with two children under 16 years earning £5,000, £10,000, £50,000 and £100,000 per annum.
§ Mr. Peter Rees[pursuant to his reply, 14 July 1981.]: A direct comparison of tax payable for 1980–81 is not possible because the United Kingdom and the Isle of Man have a tax year ending in April whereas Jersey and Guernsey use the calendar year. The following figures are for the nearest comparable periods:
Earnings United Kingdom Isle of Man Jersey Guernsey £ £ £ £ £ i. Single Person 5,000 1,087 490 600 725 10,000 2,587 1,465 1,570 1,770 50,000 24,050 9,465 9,570 9,770 100,000 54,050 19,465 19,570 19,770 ii. Married Couple with two children under 16* 5,000 856 297 NIL 270 10,000 2,356 1,293 1,165 1,540 50,000 23,588 9,293 9,165 9,540 100,000 53,588 19,293 19,165 19,540 * The United Kingdom, Jersey and Guernsey no longer give tax allowances for children.