HC Deb 12 February 1990 vol 167 cc17-8W
Mr. Chris Smith

To ask the Chancellor of the Exchequer if he will list all the points on the income scale for a single man with the standard allowance at which the combined national insurance and marginal rates alter and those rates.

Mr. Lilley

Information for 1989–90 is given in the table. The calculations use the class 1 national insurance contribution rates introduced in October 1989.

Levels of income at which the marginal rate of income tax and national insurance contributions of a single person1 changes, 1989–90
Weekly Income Marginal rate of income tax and national insurance contributions2
£ per cent
43.00 9
53.56 34
325.00 25
451.63 40
1 Assumed to be non-aged with no reliefs or allowances other than the single person's allowance.
2 Class 1 national insurance contributions for an employee contracted in to the State Earnings Related Pension Scheme (SERPS).

Mr. Chris Smith

To ask the Chancellor of the Exchequer what is the overall revenue from taxation plus national insurance contributions in cash terms, real terms and as a percentage of gross domestic product both including oil and excluding oil in each year since 1978–79 and in each five-year period working back from the present for as much of the last 30 years as possible.

Mr. Norman Lamont

Such information as is readily available is included on the CSO database in the follow:ing series (identified by their database code):

  1. GTEA: total general Government revenue from taxes, social security contributions and royalties
  2. ABLG: total North sea taxes
  3. CAOB: GDP (a) at market prices
  4. DJDT: implied GDP (at market prices) deflator

The database can be accessed on-line by the House of Commons library.

Mr. Chris Smith

To ask the Chancellor of the Exchequer what is the regional distribution of(a) the personal tax burden and (b) the overall tax burden.

Mr. Lilley

I regret that estimates of total personal taxes and total taxes are not made on a regional basis. However, in 1987–88 the regional distribution of income tax liabilities is estimated to have been as follows:

Region Amount of income tax liability of residents
(£ billion)
North 1.8
Yorkshire and Humberside 3.3
North West 4.3
East Midlands 2.5
West Midlands 3.6
East Anglia 1.6
South East 18.4
South West 3.5
Wales 1.5
Scotland 3.4
Northern Ireland 0.8

Members of Her Majesty's forces and the Merchant Navy are excluded.

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