asked the Chancellor of the Exchequer what have been the total contributions to, and receipts from, each EEC fund in each year of United Kingdom membership; and what are the intended contributions and receipts for future years.

The United Kingdom's contributions to, and receipts from, the Community budget since 1973 are as follows:

£ million
	Gross contribution	Receipts	Net contribution
1973	181·1	78·7	102·4
1974	180·5	149·9	30·6
1975	341·7	397·7	—56·0
1976	462·8	295·5	167·3

The United Kingdom contributes to the Community budget as a whole and not to individual funds. Receipts from individual funds are as follows:from the self-employed in each of the last six years.

pursuant to his reply [Offical Report, 3rd March 1977; Vol. 927, c. 319], gave the following information:I assume the hon. Member is referring to tax on income from self-employment. Income tax is, however, a tax on the total income of a taxpayer, irrespective of its source. Hence, if a self-employed individual receives some employment income or investment income in addition to his self-employment income, the allocation of taxes by type of income can only be made arbitrarily. With that reservation the figures of income tax charged under Schedule D on trading profits and professioning earnings for the last six years for which figures are available are as follows:

Year of earnings	Tax charged £million
1968	354·0
1969	415·3
1970	431·2
1971	500·7
1972	753·3
1973	1,049·2

The tax shown is that due on earnings of accounting periods ending in the fiscal year to the following 5th April, which correspond approximately to earnings of the calendar year. The tax in general becomes payable in two instalments, the first on 1st January following the fiscal year in which the accounting period ends and the second on the following 1st July. Surtax is excluded, but for earnings in years 1972 and 1973, assessed in Inland Revenue years of account ending October 1974 and 1975, some income tax charged at the higher rates is included.