§ Mr. Cookasked the Chancellor of the Exchequer if he will publish in the Official Report a table showing for each of the years 1971–72 to 1981–82 an analysis of the structure of United Kingdom taxation by (a) tax base, distinguishing taxes on expenditure, income and capital and (b) administrative classification as direct, indirect or other.
§ Mr. RidleyThe table following gives the shares of total taxation (including national insurance contributions) divided between(a) taxes on income, capital taxes and taxes on expenditure and (b) direct and indirect taxes. Note that the rows do not necessarily add to 100 per cent. because of rounding.
Per cent of total taxation (including NICs) (a) (b) Taxes on income Taxes on capital Taxes on expen. Direct Indirect 1971–72 46.5 3.4 50.2 49.8 50.2 1972–73 45.1 3.6 51.4 48.6 51.4 1973–74 46.4 3.8 49.7 50.3 49.7 1974–75 50.4 2.9 46.7 53.3 46.7 1975–76 50.0 2.2 47.8 52.2 47.8 1976–77 50.2 1.9 47.9 52.1 47.9 1977–78 47.4 1.7 50.9 49.1 50.9 1978–79 46.8 1.6 51.6 48.4 51.6 1979–80 44.0 1.6 54.4 45.6 54.4 1980–81 44.8 1.5 53.8 46.2 53.8 1981–82 45.7 1.7 52.6 47.4 52.6