Taxation (Hansard, 24 July 1991)

§ Mr. Edwards
To ask the Chancellor of the Exchequer if he will update the answer given to the hon. Member for Great Grimsby (Mr. Mitchell) on 29 July 1988,Official Report, columns 735–36, giving figures for 1989–90, 1990–91 and his latest forecast for the current financial year as a full year basis; and if he will show the amount raised by value added tax, separately, for each financial year since 1978–79 and his latest forecast for the current financial year as a full year basis.
607W

§ Mrs. Gillian Shephard
[holding answer 22 July 1991]: The information is as follows. The forecasts are consistent

Personal income taxes National insurance contributions Capital taxes Corporate taxes¹ Rates and community charge Value added tax Other central Government expenditure taxes

£ billion £ billion £ billion £ billion £ billion £ billion £ billion

1978–79 19.1 10.2 0.8 4.4 5.8 5.2 13.0

1979–80 21.1 12.0 1.0 6.7 6.8 9.7 15.6

1980–81 24.9 14.4 1.2 7.9 8.7 11.5 17.4

1981–82 29.2 16.5 1.7 10.5 10.7 12.6 21.1

1982–83 30.5 18.7 1.5 12.8 12.1 13.9 21.2

1983–84 31.7 21.3 1.7 13.8 12.3 15.7 22.4

1984–85 33.3 22.7 1.9 17.7 12.9 17.6 23.0

1985–86 35.8 24.7 2.2 18.6 13.9 19.8 24.1

1986–87 38.1 26.7 2.6 15.1 15.7 22.2 26.6

1987–88 41.4 29.5 2.9 18.8 17.1 24.8 28.4

1988–89 43.7 32.8 4.1 20.0 19.2 28.2 29.9

1989–90 49.5 33.4 4.0 22.4 20.8 30.2 31.3

1990–91 56.2 35.4 4.2 22.3 24.0 31.7 32.4

²1991–92 60.1 37.2 3.6 19.1 21.3 37.6 35.2

¹ Corporation tax (including advance corporation tax but excluding corporation tax on capital gains), petroleum revenue tax, oil royalties, IBA levy and supplementary petroleum duty.

² Forecast.

§ Mr. Edwards
To ask the Chancellor of the Exchequer if he will update the answer given to the hon. Member for Great Grimsby (Mr. Mitchell) of 29 July 1988,Official Report, column 736, and give figures for 1989–90 and 1990–91 and forecast 1991–92, taking account of the changes announced in the 1991 Budget, with poll tax and uniform business rate shown separately as appropriate.

§ Mr. Maude
[holding answer 22 July 1991]: The figures requested are set out in the table. Reliable estimates of indirect tax payments cannot be made outside the range of three quarters to one and a half times average earnings. As in the answer given to the hon. Member for Great Grimsby, local authority taxes are excluded.

Taxes as a percentage of gross earnings for a one earner couple with two children:

Proportion of average male earnings Per cent. £ per week Income tax and NICs, less child benefit Per cent. Indirect taxes Per cent.

1988–89

300 768.90 30.3 —

100 256.30 20.7 12.7

60 153.78 11.8 —

45 115.34 4.4 —

1989–90

300 839.70 30.5 —

100 279.90 20.8 12.2

60 167.94 11.9 —

45 125.96 4.6 —

1990–91

300 921.30 31.1 —

100 307.10 20.8 11.9

60 184.26 12.1 —

45 138.20 4.7 —

1991–92

300 999.60 30.8 —

100 333.20 20.8 12.6

60 199.92 12.1 —

45 149.94 4.7 —

608W
with the 1991 "Financial Statement and Budget Report". All figures are on an accruals basis as in the national income and expenditure accounts.

	Personal income taxes	National insurance contributions	Capital taxes	Corporate taxes¹	Rates and community charge	Value added tax	Other central Government expenditure taxes
	£ billion	£ billion	£ billion	£ billion	£ billion	£ billion	£ billion
1978–79	19.1	10.2	0.8	4.4	5.8	5.2	13.0
1979–80	21.1	12.0	1.0	6.7	6.8	9.7	15.6
1980–81	24.9	14.4	1.2	7.9	8.7	11.5	17.4
1981–82	29.2	16.5	1.7	10.5	10.7	12.6	21.1
1982–83	30.5	18.7	1.5	12.8	12.1	13.9	21.2
1983–84	31.7	21.3	1.7	13.8	12.3	15.7	22.4
1984–85	33.3	22.7	1.9	17.7	12.9	17.6	23.0
1985–86	35.8	24.7	2.2	18.6	13.9	19.8	24.1
1986–87	38.1	26.7	2.6	15.1	15.7	22.2	26.6
1987–88	41.4	29.5	2.9	18.8	17.1	24.8	28.4
1988–89	43.7	32.8	4.1	20.0	19.2	28.2	29.9
1989–90	49.5	33.4	4.0	22.4	20.8	30.2	31.3
1990–91	56.2	35.4	4.2	22.3	24.0	31.7	32.4
²1991–92	60.1	37.2	3.6	19.1	21.3	37.6	35.2
¹ Corporation tax (including advance corporation tax but excluding corporation tax on capital gains), petroleum revenue tax, oil royalties, IBA levy and supplementary petroleum duty.
² Forecast.

Taxes as a percentage of gross earnings for a one earner couple with two children:
Proportion of average male earnings Per cent.	£ per week	Income tax and NICs, less child benefit Per cent.	Indirect taxes Per cent.
1988–89
300	768.90	30.3	—
100	256.30	20.7	12.7
60	153.78	11.8	—
45	115.34	4.4	—
1989–90
300	839.70	30.5	—
100	279.90	20.8	12.2
60	167.94	11.9	—
45	125.96	4.6	—
1990–91
300	921.30	31.1	—
100	307.10	20.8	11.9
60	184.26	12.1	—
45	138.20	4.7	—
1991–92
300	999.60	30.8	—
100	333.20	20.8	12.6
60	199.92	12.1	—
45	149.94	4.7	—