HC Deb 18 February 1997 vol 290 cc443-4W
Mr. Bill Walker

To ask the Chancellor of the Exchequer how many individuals are paid by English-based employers and work in Scotland and whose income tax is collected from their English employer. [15992]

Mr. Jack

[holding answer 14 February 1997]: The information is not available.

Mr. Walker

To ask the Chancellor of the Exchequer how much income tax was collected by the Inland Revenue from Scottish-based employers in each of the last five years. [15932]

Mr. Jack

[holding answer 14 February 1997]: During each of the years from 1992–93 onwards the following amounts of income tax and national insurance contributions have been collected under PAYE from Scottish-based employers. It is not possible to identify separately amounts of income tax and national insurance contributions.

  • 1992–93: £6,448,442,000
  • 1993–94: £6,865,410,000
  • 1994–95: £7,466,284,000
  • 1995–96: £7,984,301,000
  • 1996–97 (to January 1997): £5,835,077,000.

Additionally, some employers will have paid income tax on the profits of their business but separate totals are not held for Scottish-based employers.

Mr. Walker

To ask the Chancellor of the Exchequer if he will estimate the time it would take to introduce an income tax regime to tax people where they live instead of at their employer's pay office. [15933]

Mr. Jack

[holding answer 14 February 1997]: The estimate sought could be provided only at disproportionate cost.

Mr. Walker

To ask the Chancellor of the Exchequer what estimate he has made of the cost of setting up an income tax regime to tax people where they live instead of at their employer's pay office. [15934]

Mr. Jack

[holding answer 14 February 1997]: None.

Mr. Walker

To ask the Chancellor of the Exchequer how many individuals are paid by Scottish-based employers and work outside of Scotland and whose income tax is collected from a Scottish employer. [15991]

Mr. Jack

The information is not available.