asked the Chancellor of the Exchequer if he will publish the yield to the Exchequer of individual

											Administrative costs on percentage of total yield 1976–77*
Inland Revenue:
Taxes on income, profits and capital gains					…	…	…	…	…	…	1·92
Stamp Duties	…	…	…	…	…	…	…	…	…	…	1·54
Capital Transfer Tax and death duties					…	…	…	…	…	…	3·57
Capital Gains Tax		…	…	…	…	…	…	…	…	…	3·14
All Inland Revenue duties				…	…	…	…	…	…	…	1·94
Value Added Tax	…	…	…	…	…	…	…	…	…	…	2·1
All Customs and Excise duties				…	…	…	…	…	…	…	1·76
Vehicle Excise Duty	…	…	…	…	…	…	…	…	…	…	6·3†
* Because of the difficulty of apportioning administrative costs to specific taxes and duties, these figures should be treated as only approximate.
† This figure includes the cost of administering the vehicle registration system, which it is impossible to distinguish from the costs of administering the vehicle excise duty.

The costs of administering taxes and duties are published in the annual reports of the Commissioners of the Revenue Departments.There is no available information about the costs to taxpayers of complying with tax requirements but every effort is made to simplify procedures, consistent with legal obligations and revenue security.

asked the Chancellor of the Exchequer if he will make a comparison between the amount raised in taxes per head of population from Scotland and England, respectively, which takes account of personal taxation and taxation paid in respect of industrial and commercial activities in the most recent year for which figures are available.

I will let the hon. Member have a reply as soon as possible.

The yield to the Exchequer of individual United Kingdom taxes is published monthly in Financial Statistics (Tables 3.11, 3.12 and 3.13), copies of which are available in the Library. It is not always possible to provide a breakdown of the costs of administering individual taxes because in many cases, the same staff are employed to administer more than one tax. The present best estimates of the administrative costs of the principal taxes and duties in 1976–77 are as follows: