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Volume 165: debated on Friday 19 January 1990

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To ask the Chancellor of the Exchequer how much taxation was raised from persons and organisations resident within, or operating within, Scotland during the financial year 1988–89; and if he will list the yield under the heading of each tax.

[holding answer 18 January 1990]: Information is available only in respect of income tax, inheritance-capital transfer tax, and local authority rates. In the case of income tax and inheritance-capital transfer tax, the information is available only in terms of tax liabilities.The latest estimates available are that the income tax liabilities of residents of Scotland in 1987–88, the latest available year, were £3·4 billion, the capital transfer tax liabilities in 1985–86 on Scottish death estates and lifetime transfers were about £70 million, and local authority rates were £1,955 million in 1988–89. Capital transfer tax on lifetime transfers has since been abolished.