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Tax

Volume 167: debated on Monday 12 February 1990

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To ask the Chancellor of the Exchequer if he will list all the points on the income scale for a single man with the standard allowance at which the combined national insurance and marginal rates alter and those rates.

Information for 1989–90 is given in the table. The calculations use the class 1 national insurance contribution rates introduced in October 1989.

Levels of income at which the marginal rate of income tax and national insurance contributions of a single person1 changes, 1989–90
Weekly Income Marginal rate of income tax and national insurance contributions2
£per cent
43·009
53·5634
325·0025
451·6340
1 Assumed to be non-aged with no reliefs or allowances other than the single person's allowance.
2 Class 1 national insurance contributions for an employee contracted in to the State Earnings Related Pension Scheme (SERPS).

To ask the Chancellor of the Exchequer what is the overall revenue from taxation plus national insurance contributions in cash terms, real terms and as a percentage of gross domestic product both including oil and excluding oil in each year since 1978–79 and in each five-year period working back from the present for as much of the last 30 years as possible.

Such information as is readily available is included on the CSO database in the follow:ing series (identified by their database code):

  • GTEA: total general Government revenue from taxes, social security contributions and royalties
  • ABLG: total North sea taxes
  • CAOB: GDP (a) at market prices
  • DJDT: implied GDP (at market prices) deflator
  • The database can be accessed on-line by the House of Commons library.

    To ask the Chancellor of the Exchequer what is the regional distribution of (a) the personal tax burden and (b) the overall tax burden.

    I regret that estimates of total personal taxes and total taxes are not made on a regional basis. However, in 1987–88 the regional distribution of income tax liabilities is estimated to have been as follows:

    RegionAmount of income tax liability of residents
    (£ billion)
    North1·8
    Yorkshire and Humberside3·3
    North West4·3
    East Midlands2·5
    West Midlands3·6
    East Anglia1·6
    South East18·4
    South West3·5
    Wales1·5
    Scotland3·4
    Northern Ireland0·8
    Members of Her Majesty's forces and the Merchant Navy are excluded.