§ Mr. Mike O'BrienTo ask the Chancellor of the Exchequer what was the percentage of taxation taken in(a) direct and (b) indirect taxation in (i) 1979–80, (ii) 1985–86 and (iii) 1995–96. [11126]
§ Mr. JackThe national accounts distinguish between taxes on income and capital, and taxes on expenditure. Social security contributions are identified separately. The 963W table presents the information requested on this basis. Rates and community charge/council tax are shown separately so as to avoid the distortion to the series
Direct and indirect tax receipts as a percentage of total taxes and social security contributions Year Taxes on income1 Taxes on expenditure2 Taxes on capital Rates3 council tax, community charge Social security contributions 1978–79 40¼ 31 1½ 10 17½ 1979–80 38 34½ 1½ 9½ 16½ 1985–86 39 31½ 1¾ 10 17¾ 1995–964 37½ 35¼ 1 8¾ 17½ 1 Excludes community charge and council tax. 2 Excludes rates. 3 Business rates from 1990. 4 Budget forecast. Totals may not sum to 100 due to rounding.