§ Mr. GibbTo ask the Chancellor of the Exchequer, pursuant to his answer of 16 April 1999,Official Report, columns 387–90, on taxation, if he will publish the figures on the basis of the assumptions for household spending and council tax payment which were used in the answer to the right hon. Member for Edinburgh, Central (Mr. Darling) of 11 December 1996, Official Report, columns 190–202. [81712]
§ Dawn PrimaroloEstimating the impact of indirect taxes on the basis of average assumptions about household spending is imprecise as spending patterns vary widely between households with the same composition and income, with the consumption of the majority of goods and services far from universal. For example, only around one third of adults are smokers. This can be contrasted with direct taxes and benefits where at specified earnings and for particular household types there is a known benefit entitlement or tax liability.
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