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House of Commons Hansard
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01 March 2010
Volume 506

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To ask the Chancellor of the Exchequer what the collection rate of income tax was in (a) Scotland and (b) the UK in each year since 2007. [317920]

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Collection rates are normally calculated as the amount collected as a proportion of the amount billed (or charged). The balance will be either still being collected or will have been written-off as a loss. The majority of income tax is either deducted at source (i.e. via PAYE) or self-assessed via income tax self assessment (ITSA), so is never actually billed or charged and as such a collection rate measurement is not appropriate.

HM Revenue and Customs does publish figures on revenue losses in its Trust Statement which form part of its published accounts, available at:

http://www.hmrc.gov.uk/about/reports.htm