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Income Tax

Volume 506: debated on Monday 1 March 2010

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)

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: