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Taxes

Volume 124: debated on Monday 7 December 1987

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To ask the Chancellor of the Exchequer if he will estimate, for each year from 1978–79 to 1986–87, the proportion of total Inland Revenue, Customs and Excise and national insurance fund receipts accounted for by (a) income tax, (b) employees' national insurance contributions, (c) employers' national insurance contributions, (d) value added tax, (e) excise duties, (f) corporation tax and special taxes on profits, (g) petroleum revenue tax and supplementary petroleum duty, (h) stamp duty, (i) estate duty, other death duties and capital transfer tax, and (j) capital gains and development land taxes.

Details of net receipts by the board of Inland Revenue and by Her Majesty's Customs and Excise by head of duty are given in "Financial Statistics" tables 3.13 and 3.14 and total national insurance contributions are given in table 3.1. Figures for employees' and employers' contributions are not readily available for the financial years requested. Some details of the precise circumstances. If my hon. Friend has a particular case in mind, I would be very happy to ask the Inland Revenue to look into it.