§ Mrs. Ann Wintertonasked the Chancellor of the Exchequer what has been the total revenue from the taxation of cars of benefits in kind in each of the last 10 years for which figures are available; and what was the percentage change in such revenues on the preceding year in each case.
§ Mr. Norman Lamont[pursuant to his reply, 24 February 1987]: The table gives the estimated income tax liability from the taxation of cars (and fuel from 1983–84) and all expenses and benefits provided by employers. The percentage changes from the previous year are given in brackets.
£ million Year Cars provided by employer (including fuel from 1983–84)2 All expenses and benefits 1977–78 60 75 1978–79 70 (+17%) 100 (+33%) 1979–80 75 (+7%) 125 (+25%) 1980–81 85 (+13%) 140 (+12%) 1981–82 115 (+35%) 190 (+36%) 1982–83 130 (+13%) 250 (+32%) 1983–84 240 2 370 (+48%) 1984–851 280 (+17%) 420 (+14%) 1985–861 340 (+21%) 500 (+19%) 1986–87' 410 (+21%) 580 (+16%) 1 Provisional 2 The method of taxing car fuel benefit changed from 1983–84 when a scale charge was introduced: from 1983–84 the tax liability from the scale charge is included in the first column; so those figures are not comparable with the figures for earlier years. Liability on car fuel benefit is included in the second column for all years, but the amounts for years prior to 1983–84 cannot be separately identified.