§ Mr. Gareth Wardellasked the Chancellor of the Exchequer if he will list by standard economic planning region the yield of income tax per capita for each year since 1977–78.
§ Mr. MooreEstimates have been made from sample inquiries and are subject to sampling error. The following table gives estimates of the yield of income tax per capita for each of the standard economic planning regions for the years 1977–78 to 1982–83 (the latest year for which information is available). Estimates of income tax due on income assessable to tax for each financial year have been divided by estimates of the population at the end of the first quarter of the financial year. For years up to and including 1979–80, income tax payable by taxpayers whose main source of income was assessable under schedule D was allocated to the region in which the assessment was made, generally the region in which the business was conducted. For other taxpayers, and from 1980–81 for all taxpayers, the allocation of income tax to region was by place of residence.
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§ Mr. Ralph Howellasked the Chancellor of the Exchequer how many persons paid income tax in January 1979, 1980, 1981, 1982, 1983, 1984 and at the latest date for which figures are available.
§ Mr. MooreThe number of persons paying income tax in particular months cannot be estimated from Inland Revenue records. The available information relates to financial years and covers persons liable to tax in each financial year. This, including provisional estimates for the current and the two preceding financial years, has been published in table 1.3 of "Inland Revenue Statistics 1984".