§ Mr. DewarTo ask the Chancellor of the Exchequer if he will publish a table, comparable to table 3 of appendix 7 to HC 289 of Session 1990–91 but expressed to the nearest £1 per year, of VAT payments by income decile group, showing separately the results for(a) all households in England, Scotland, Wales, Northern Ireland and the United Kingdom and (b) retired households but continuing to attribute such retired households to income decile groups calculated on the basis of all households.
§ Mr. MellorThe figures in the table referred to were derived from Central Statistical Office analysis of the family expenditure survey. Because the statistical adjustments made to the data for this analysis have been designed at the United Kingdom level, separate figures for England, Scotland, Wales and Northern Ireland are not available. Moreover the sample sizes for Scotland, Wales and Northern Ireland would be too small to provide reliable results. Figures for the United Kingdom and retired households on the basis requested are set out in the table.
Estimated increase in VAT payments in 1991–92 as a result of the rise in the VAT rate to 17.5 per cent.: average by decile group of households ranked by disposable income: £ per year. All United Kingdom households: Of which retired: Bottom 40 32 2 52 42 3 78 69 4 114 123 5 140 142 6 164 143 7 200 195 8 232 253 9 279 Top 369 Average 167 79 Notes:
- 1. Based on the 1.987 Family Expenditure Survey uprated to 1991. Figures do not take account of any changes in the pattern of household expenditure which might follow on from a change in the VAT rate.
- 2. In order to provide an estimate for a reasonably large sample, the figures for the retired households in the top three decile groups have been combined.