asked the Chancellor of the Exchequer what was the total amount of public expenditure in the years 1975–76, 1976–77 and 1977–78; and what amounts were paid in those years for salaries and

	Total net receipts 1974–75–1977–78	Estimated staff cost 1977–78	Cost of collection 1977–78
	£m.		£m.
Death Duties (ED and CTT)	1,382
Tax on lifetime transfers and on distributions from trusts (CTT)	68·3	1,631	14·1
Taxes on capital gains	2,011·6	1,324	10·0
Development Land Tax	18·6	274	2·7

Much of the work in administering the taxes on income, profits and capital gains is carried out for the purpose of more than one tax, and some staff are employed on more than one tax. The staff cost quoted, therefore, represents total estimated man-years spent on each activity over the Department as a whole. The receipts of development land tax include notional tax on sales to public bodies.