§ Mr. Craigenasked the Chancellor of the Exchequer what is the overall cost per £ sterling of revenue on (a) duty collected by Customs and Excise on wines and spirits, (b) personal taxation and (c) corporation tax.
§ Mr. Peter Rees[pursuant to his reply, 4 March 1981, c. 114]: In the year 1979–80 the overall costs of collecting each £ sterling of revenue in these categories was as follows:
(a) duties on wines and spirits l.2p (b) personal taxation 2.3p (c) corporation tax 0.6p Notes:
"Wines" includes cider and perry.
The cost shown for collecting"personal taxation" relates to the collection of all income tax and capital gains tax, since it is not possible to identify separately the cost of collecting the amounts of those taxes which are not payable by individuals.