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Answering member
X
Michael Jack
Type
House
Session
Year
Department
Member
Primary member
Answering member
More
Jack, Michael (22)
Legislative stage
Legislation
Subject
More
Publisher
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Oral answers to questions
Subjects
Energy; Prices; VAT
Date
13 March 1997
Reference
292 c484
Chamber / Committee
House of Commons chamber
House
House of Commons
If he will comment on the total revenue raised from value-added tax in (a) 1978-79 and (b) 1995-96. - Figures given.
If he will comment on the total revenue raised from value-added tax in (a) 1978-79 and (b) 1995-96. - Figures given.
Asked by
Alan W Williams
(Labour)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Oral questions - Lead
Status
Answered
For answer on
13 February 1997
Answered on
13 February 1997
Subjects
Food; VAT; Tax yields
Date
13 February 1997
Reference
290 c454-5; 14176
Chamber / Committee
House of Commons chamber
House
House of Commons
Answered by
Michael Jack
(Conservative)
Asked by
Alan W Williams
(Labour)
Answering body
Treasury
Type
Oral answers to questions
If he will comment on the total revenue raised from value-added tax in (a) 1978-79 and (b) 1995-96. - Figures given.
Subjects
Food; VAT; Tax yields
Date
13 February 1997
Reference
290 c454-5
Chamber / Committee
House of Commons chamber
House
House of Commons
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Oral answers to questions
Subjects
VAT
Date
13 February 1997
Reference
290 c455
Chamber / Committee
House of Commons chamber
House
House of Commons
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Oral answers to questions
Subjects
Food; VAT; Tax yields
Date
13 February 1997
Reference
290 c454-5
Chamber / Committee
House of Commons chamber
House
House of Commons
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Oral answers to questions
Subjects
Profits; Taxation; VAT
Date
13 February 1997
Reference
290 c455
Chamber / Committee
House of Commons chamber
House
House of Commons
What was the total (a) value added tax collected and (b) income tax recovered in each tax office in Wales in each year since 1990. - Figs given for income tax 1992-1996.
What was the total (a) value added tax collected and (b) income tax recovered in each tax office in Wales in each year since 1990. - Figs given for income tax 1992-1996.
Asked by
Elfyn Llwyd
(Plaid Cymru)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
5 February 1997
Answered on
5 February 1997
Mr. Llwyd: To ask the Chancellor of the Exchequer what was the total (a) value added tax collected and (b) income tax recovered in
each tax office in Wales in each year since 1990. [13868]
Mr. Jack: The table details the amounts of income tax recovered by each of the collection offices in Wales. Information relating to
1990 and 1991 are no longer available in the format requested.
_________________________________________________________________________________________________.
Office Account 1992 £ Account 1993 £ Account 1994 £ Account 1995 £ Account 1996 £
Aberystwyth 9,005,460.89 11,445,083.72 14,610,060.80 14,111,903.11 13,649,345.56
Bangor 22,670,830.88 23,487,869.38 22,509,841.89 24,675,193.38 31,025,119.11
Cardiff 83,115,908.62 76,517,319.52 109,099,560.22 130,429,444.81 83,231,425.26
Haverfordwest 9,804,817.94 6,087,883.51 6,725,811.05 8,272,308.66 7,411,620.03
Merthyr Tydfil 11,564,843.61 37,105,739.71 15,576,610.66 24,416,896.29 25,976,216.50
Newport (Gwent) 41,643,865.57 44,133,490.22 47,092,833,43 62,901,887.02 63,414,502.67
Swansea 37,048,096.31 30,177,721.28 28,633,271.20 35,737,250.47 26,810,007.40
Wrexham 26,378,979.37 23,019,889.34 31,091,353.89 45,664,975.27 48,924,179.41
_________________________________________________________________________________________________.
The figures quoted above are the amounts of tax collected by each of the offices included in the table in respect of cases referred
to them by the Inland Revenue accounts office Shipley for local action because a sum remained unpaid after the issue of requests and
reminders for payment.
Subjects
Income tax; Wales; Taxation; VAT
Date
5 February 1997
Reference
13868; 289 c614W
House
House of Commons
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Oral answers to questions
Subjects
EU countries; VAT
Date
16 January 1997
Reference
288 c443
Chamber / Committee
House of Commons chamber
House
House of Commons
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Oral answers to questions
Subjects
VAT
Date
16 January 1997
Reference
288 c444
Chamber / Committee
House of Commons chamber
House
House of Commons
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Oral answers to questions
Subjects
Food; VAT
Date
16 January 1997
Reference
288 c444
Chamber / Committee
House of Commons chamber
House
House of Commons
If he will update his Answer to the honourable Member for Oxford East of 26th February, Official Report, columns 360-72W, to take account of (a) changes made in the Budget, and to provide his latest estimates of the burden of direct and indirect taxes for 1997-98, (b) revisions to figures...
If he will update his Answer to the honourable Member for Oxford East of 26th February, Official Report, columns 360-72W, to take account of (a) changes made in the Budget, and to provide his latest estimates of the burden of direct and indirect taxes for 1997-98, (b) revisions to figures...
Asked by
Lord Darling of Roulanish
(Labour)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
11 December 1996
Answered on
11 December 1996
Mr. Darling: To ask the Chancellor of the Exchequer if he will update his answer to the hon. Member for Oxford, East (Mr. Smith) of
26 February, Official Report,
columns 339-52, to take account of (a) changes made in the Budget, and to provide his latest estimates of the burden of direct and
indirect taxes for 1997-98, (b) revisions to figures for earlier years and (c) separate figures for (i) VAT, (ii) other indirect
taxes and (iii) the council tax. [5195]
Mr. Jack: [holding answer 27 November 1996]: The tables show estimates of tax payments for the requested specimen households for the
years 1994-95 to 1997-98.
The main factors accounting for the increase in payments between years are growth in earnings and inflation. The figures for tax
payments do not measure the effects of changes in tax rates, allowances etc. A one-earner couple on average earnings with two
children will pay £88 less in income tax and national insurance contributions next year than if these taxes had been left unchanged
since 1991-92, apart from indexation. Real take-home pay for all these households will rise next year and will be substantially
higher than in 1991-92. For the family on average earnings, the increase next year will be £370, bringing the total rise since
1991-92 to over £1,100. These increases take account of all taxes as well as earnings growth and inflation. Other factors are also
boosting living standards, such as the lowest mortgage rates for 30 years and the rise in employment by 3/4 million since 1992.
The figures for tax payments are subject to important limitations. The estimates of indirect tax payments are very approximate. They
are based on the assumption that these taxes are fully passed on in prices, which may not hold in practice. They also assume
particular spending patterns by the households whereas in practice there are wide variations in spending on taxed goods, and hence
in indirect tax payments, between households with similar incomes and compositions. Nor do the estimates include the effects of
changes in tax on savings, particularly the reduction in the tax rate on savings income to 20 per cent. for basic rate payers or the
growth in tax-free TESSAs and PEPs, as the households specified only have income from earnings. The overall tax burden--total taxes
and national insurance contributions as a percent of GDP-- which includes the impact of all taxes is expected to be at the same
level next year as in 1991-92.
Income tax, national insurance and indirect taxes at multiples of average earnings 1994-95 Percentage of male average earnings
_________________________________________________________________________________________________.
50 75 100 150 200 300 400 500 700 1,000 2,000
Single
person
£ per week
Gross 184.55 276.83 369.10 553.65 738.20 1,107.30 1,476.40 1,845.50 2,583.70 3,691.00 7,382.00
income
NICs 13.90 23.12 32.35 38.44 38.44 38.44 38.44 38.44 38.44 38.44 38.44
Income tax 26.69 49.76 72.83 123.71 197.53 345.17 492.81 640.45 935.73 1,378.65 2,855.05
VAT 14.84 19.78 30.29
Other 20.05 25.53 37.19
indirect
taxes
Total 107.78 150.49 229.63
excluding
council tax
Council tax 7.10 7.34 7.87
Real 151.79 215.02 278.26 412.77 529.52 763.01 996.50 1,230.00 1,696.98 2,397.46 4,732.38
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 7.5 8.4 8.8 6.9 5.2 3.5 2.6 2.1 1.5 1.0 0.5
Income tax 14.5 18.0 19.7 22.3 26.8 31.2 33.4 34.7 36.2 37.4 38.7
VAT 5.4 5.4 5.5
Other 7.2 6.9 6.7
indirect
taxes
Total 38.9 40.8 41.5
excluding
council tax
Council tax 2.6 2.0 1.4
Married couple, one earner: no children
£ per week
Gross 184.55 276.83 369.10 553.65 738.20 1,107.30 1,476.40 1,845.50 2,583.70 3,691.00 7,382.00
income
NICs 13.90 23.12 32.35 38.44 38.44 38.44 38.44 38.44 38.44 38.44 38.44
Income tax 20.08 43.14 66.21 117.09 190.91 338.55 486.19 633.83 929.11 1,372.03 2,848.43
VAT 15.34 20.84 32.54
Other 21.47 25.61 34.43
indirect
taxes
Total 103.08 145.01 222.50
excluding
council tax
Council tax 9.36 10.06 11.54
Real 158.76 222.00 285.24 419.75 536.49 769.98 1,003.48 1,236.97 1,703.96 2,404.43 4,739.36
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 7.5 8.4 8.8 6.9 5.2 3.5 2.6 2.1 1.5 1.0 0.5
Income tax 10.9 15.6 17.9 21.1 25.9 30.6 32.9 34.3 36.0 37.2 38.6
VAT 5.5 5.6 5.9
Other 7.8 6.9 6.2
indirect
taxes
Total 37.2 39.3 40.2
excluding
council tax
Council tax 3.4 2.7 2.1
Married couple, one earner: 2 children
£ per week
Gross 184.55 276.83 369.10 553.65 738.20 1,107.30 1,476.40 1,845.50 2,583.70 3,691.00 7,382.00
income
NICs 13.90 23.12 32.35 38.44 38.44 38.44 38.44 38.44 38.44 38.44 38.44
Income tax 1.63 24.69 47.76 98.64 172.46 320.10 467.74 615.38 910.66 1,353.58 2,829.98
(less child
benefit)
VAT 15.33 20.30 30.88
Other 24.99 28.01 34.43
indirect
taxes
Total 88.13 128.42 202.40
excluding
council tax
Council tax 8.72 9.21 10.27
Real 178.21 241.45 304.69 439.20 555.94 789.44 1,022.93 1,256.42 1,723.41 2,423.89 4,758.81
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 7.5 8.4 8.8 6.9 5.2 3.5 2.6 2.1 1.5 1.0 0.5
Income tax 0.9 8.9 12.9 17.8 23.4 28.9 31.7 33.3 35.2 36.7 38.3
(less child
benefit)
VAT 5.5 5.5 5.6
Other 9.0 7.6 6.2
indirect
taxes
Total 31.8 34.8 36.6
excluding
council tax
Council tax 3.1 2.5 1.9
Married couple, 2 earners: no
children: Earnings split 60:40
£ per week
Gross 184.55 276.83 369.10 553.65 738.20 1,107.30 1,476.40 1,845.50 2,583.70 3,691.00 7,382.00
income
NICs 9.34 18.56 27.79 46.25 63.41 76.88 76.88 76.88 76.88 76.88 76.88
Income tax 3.79 24.36 46.77 92.90 139.04 252.67 388.44 536.08 831.36 1274.28 2750.68
VAT 16.67 22.14 32.98
Other 24.78 29.92 40.08
indirect
taxes
Total 84.37 126.62 212.20
excluding
council tax
Council tax 9.55 9.74 10.12
Real 180.73 246.61 310.55 437.02 564.86 820.01 1,066.01 1,299.50 1,766.49 2,466.97 4,801.89
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 5.1 6.7 7.5 8.4 8.6 6.9 5.2 4.2 3.0 2.1 1.0
Income tax 2.1 8.8 12.7 16.8 18.8 22.8 26.3 29.0 32.2 34.5 37.3
VAT 6.0 6.0 6.0
Other 9.0 8.1 7.2
indirect
taxes
Total 30.5 34.3 38.3
excluding
council tax
Council tax 3.5 2.6 1.8
_________________________________________________________________________________________________.
Income tax, national insurance and indirect taxes at multiples of average earnings 1995-96 Percentage of male average earnings
_________________________________________________________________________________________________.
50 75 100 150 200 300 400 500 700 1000 2000
Single
person
£ per week
Gross 190.60 285.90 381.20 571.80 762.40 1,143.60 1,524.80 1,906.00 2,668.40 3,812.00 7,624.00
income
Nics 14.42 23.95 33.48 39.36 39.36 39.36 39.36 39.36 39.36 39.36 39.36
Income tax 27.63 51.45 75.28 128.43 204.67 357.15 509.63 662.11 967.07 1,424.51 2,949.31
VAT 15.06 20.08 30.75
Other 21.75 27.66 40.21
indirect
taxes
Total 112.20 156.49 238.76
excluding
council tax
Council tax 7.51 7.77 8.32
Real 151.72 214.99 278.25 412.62 529.42 763.02 996.61 1,230.21 1,697.40 2,398.19 4,734.15
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 7.6 8.4 8.8 6.9 5.2 3.4 2.6 2.1 1.5 1.0 0.5
Income tax 14.5 18.0 19.7 22.5 26.8 31.2 33.4 34.7 36.2 37.4 38.7
VAT 5.3 5.3 5.4
Other 7.6 7.3 7.0
indirect
taxes
Total 39.2 41.1 41.8
excluding
council
taxes
Council tax 2.6 2.0 1.5
Married couple, one earner: no children
£ per week
Gross 190.60 285.90 381.20 571.80 762.40 1,143.60 1,524.80 1,906.00 2,668.40 3,812.00 7,624.00
income
NICs 14.42 23.95 33.48 39.36 39.36 39.36 39.36 39.36 39.36 39.36 39.36
Income tax 22.66 46.49 70.31 123.47 199.71 352.19 504.67 657.15 962.11 1,419.55 2,944.35
VAT 15.37 20.96 32.83
Other 23.45 27.87 37.27
indirect
taxes
Total 109.26 152.63 232.93
excluding
council tax
Council tax 9.87 10.60 12.15
Real 156.79 220.05 283.32 417.69 534.49 768.08 1001.68 1235.28 1702.47 2403.26 4739.22
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 7.6 8.4 8.8 6.9 5.2 3.4 2.6 2.1 1.5 1.0 0.5
Income tax 11.9 16.3 18.4 21.6 26.2 30.8 33.1 34.5 36.1 37.2 38.6
VAT 5.4 5.5 5.7
Other 8.2 7.3 6.5
indirect
taxes
Total 38.2 40.0 40.7
excluding
council tax
Council tax 3.5 2.8 2.1
Married couple, one earner: 2 children
£ per week
Gross 190.60 285.90 381.20 571.80 762.40 1,143.60 1,524.80 1,906.00 2,668.40 3,812.00 7,624.00
income
NICs 14.42 23.95 33.48 39.36 39.36 39.36 39.36 39.36 39.36 39.36 39.36
Income tax 3.81 27.64 51.46 104.62 180.86 333.34 485.82 638.30 943.26 1,400.70 2,925.50
(less child
benefit)
VAT 15.36 20.42 31.16
Other 27.34 30.60 37.51
indirect
taxes
Total 94.29 135.96 212.64
excluding
council tax
Council tax 9.20 9.72 10.82
Real 176.04 239.31 302.57 436.94 553.74 787.33 1,020.93 1,254.53 1,721.72 2,422.51 4,758.47
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 7.6 8.4 8.8 6.9 5.2 3.4 2.6 2.1 1.5 1.0 0.5
Income tax 2.0 9.7 13.5 18.3 23.7 29.1 31.9 33.5 35.3 36.7 38.4
(less child
benefit)
VAT 5.4 5.4 5.4
Other 9.6 8.0 6.6
indirect
taxes
Total 33.0 35.7 37.2
excluding
council tax
Council tax 3.2 2.5 1.9
Married couple, 2 earners, no children: Earnings split 60:40
£ per week
Gross 190.60 285.90 381.20 571.80 762.40 1,143.60 1,524.80 1,906.00 2,668.40 3,812.00 7,624.00
income
Nics 9.78 19.31 28.84 47.90 65.22 78.72 78.72 78.72 78.72 78.72 78.72
Income tax 6.04 27.21 50.29 97.94 145.59 263.55 404.38 556.86 861.82 1,319.26 2,844.06
VAT 16.69 22.27 33.28
Other 26.94 32.64 43.93
indirect
taxes
Total 90.15 134.04 223.05
excluding
council tax
Council tax 10.11 10.31 10.71
Real 178.50 244.48 308.51 435.04 563.35 818.41 1063.91 1297.50 1764.69 2465.48 4801.44
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 5.1 6.8 7.6 8.4 8.6 6.9 5.2 4.1 3.0 2.1 1.0
Income tax 3.2 9.5 13.2 17.1 19.1 23.0 26.5 29.2 32.3 34.6 37.3
VAT 5.8 5.8 5.8
Other 9.4 8.6 7.7
indirect
taxes
Total 31.5 35.2 39.0
excluding
council tax
Council tax 3.5 2.7 1.9
_________________________________________________________________________________________________.
Income tax, national insurance and indirect taxes at multiples of average earnings 1996-97 Percentage of male average earnings
_________________________________________________________________________________________________.
50 75 100 150 200 300 400 500 700 1000 2000
Single
person
£ per week
Gross 197.75 296.63 395.50 593.25 791.00 1,186.50 1,582.00 1,977.50 2,768.50 3,955.00 7,910.00
income
NICs 14.90 24.78 34.67 40.62 40.62 40.62 40.62 40.62 40.62 40.62 40.62
Income tax 27.08 50.81 74.54 126.88 205.98 364.18 522.38 680.58 996.98 1,471.58 3,053.58
VAT 16.41 21.91 33.66
Other 23.27 29.63 43.23
indirect
taxes
Total 115.27 160.75 244.38
excluding
council tax
Council tax 7.74 8.01 8.57
Real 155.77 221.03 286.29 425.75 544.40 781.70 1,019.00 1,256.30 1,730.90 2,442.80 4,815.80
take-home
pay
Percentage
of male
average
earnings
(1996-97
prices)
Percentage of earnings
NICs 7.5 8.4 8.8 6.8 5.1 3.4 2.6 2.1 1.5 1.0 0.5
Income tax 13.7 17.1 18.8 21.4 26.0 30.7 33.0 34.4 36.0 37.2 38.6
VAT 5.5 5.5 5.7
Other 7.8 7.5 7.3
indirect
taxes
Total 38.9 40.6 41.2
excluding
council tax
Council tax 2.6 2.0 1.4
Married couple, one earner: no children
£ per week
Gross 197.75 296.63 395.50 593.25 791.00 1,186.50 1,582.00 1,977.50 2,768.50 3,955.00 7,910.00
income
NICs 19.90 24.78 34.67 40.62 40.62 40.62 40.62 40.62 40.62 40.62 40.62
Income tax 21.92 45.65 69.38 121.71 200.81 359.01 517.21 675.41 991.81 1,466.41 3,048.41
VAT 16.72 22.84 35.92
Other 25.07 29.78 39.85
indirect
taxes
Total 112.22 156.67 238.10
excluding
council tax
Council tax 10.15 10.90 12.51
Real 160.94 226.19 291.45 430.92 549.57 786.87 1,024.87 1,261.47 1,736.07 2,447.97 4,820.97
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 7.5 8.4 8.8 6.8 5.1 3.4 2.6 2.1 1.5 1.0 0.5
Income tax 11.1 15.4 17.5 20.5 25.4 30.3 32.7 34.2 35.8 37.1 38.5
VAT 5.6 5.8 6.1
Other 8.5 7.5 6.7
indirect
taxes
Total 37.8 39.6 40.1
excluding
council tax
Council tax 3.4 2.8 2.1
Married couple, one earner: 2 children
£ per week
Gross 197.75 296.63 395.50 593.25 791.00 1,186.50 1,582.00 1,977.50 2,768.50 3,955.00 7,910.00
income
NICs 14.90 24.78 34.67 40.62 40.62 40.62 40.62 40.62 40.62 40.62 40.62
Income tax 2.32 26.05 49.78 102.11 181.21 339.41 497.61 655.81 972.21 1,446.81 3,028.81
(less child
benefit)
VAT 16.70 22.23 34.07
Other 29.53 33.00 40.42
indirect
taxes
Total 97.06 139.68 217.22
excluding
council tax
Council tax 9.47 10.00 11.14
Real 180.54 245.79 311.05 450.52 569.17 806.47 1,043.77 1,281.07 1,755.67 2,467.57 4,840.57
take-home
pay
(1996-97
prices)
Percentage of earnings
NICs 7.5 8.4 8.8 6.8 5.1 3.4 2.6 2.1 1.5 1.0 0.5
Income tax 1.2 8.8 12.6 17.2 22.9 28.6 31.5 33.2 35.1 36.6 38.3
(less child
benefit)
VAT 5.6 5.6 5.7
Other 10.0 8.3 6.8
indirect
taxes
Total 32.7 35.3 36.6
excluding
council tax
Council tax 32.2 2.5 1.9
Married couple, 2 earners, no children: Earnings split 60:40
£ per week
Gross 197.75 296.63 395.50 593.25 791.00 1,186.50 1,582.00 1,977.50 2,768.50 3,955.00 7.910.00
income
NICs 10.02 19.90 29.79 49.57 67.38 81.24 81.24 81.24 81.24 81.24 81.24
Income tax 5.42 26.42 49.00 96.46 143.92 262.70 406.79 564.99 881.39 1,355.99 2,937.99
VAT 18.07 24.20 36.26
Other 28.94 34.98 46.86
indirect
taxes
Total 93.34 137.98 229.15
excluding
council tax
Council tax 10.42 10.63 11.03
Real 182.31 250.30 317.71 447.22 579.70 842.56 1,093.97 1,331.27 1,805.87 2,517.77 4,890.77
take-home
pay
(1996-96
prices)
Percentage of earnings
NICs 5.1 6.7 7.5 8.4 8.5 6.8 5.1 4.1 2.9 2.1 1.0
Income tax 2.7 8.9 12.4 16.3 18.2 22.1 25.7 28.6 31.8 34.3 37.1
VAT 6.1 6.1 6.1
Other 9.8 8.8 7.9
indirect
taxes
Total 31.5 34.9 38.6
excluding
council tax
Council tax 3.5 2.7 1.9
_________________________________________________________________________________________________.
Income tax, national insurance and indirect taxes at multiples of average earnings 1997-98 Percentage of male average earnings
_________________________________________________________________________________________________.
50 75 100 150 200 300 400 500 700 1,000 2,000
Single
person
£ per week
Gross 205.65 308.48 411.30 616.95 822.60 1,233.90 1,645.20 2,056.50 2,879.10 4,113.00 8,226.00
income
NICs 15.61 25.89 36.17 41.54 41.54 41.54 41.54 41.54 41.54 41.54 41.54
Income tax 27.04 50.69 74.34 127.97 210.23 374.75 539.27 703.49 1,032.83 1,526.39 3,171.59
VAT 17.19 23.01 35.39
Other 25.09 32.07 46.93
indirect
taxes
Total 118.86 165.59 251.83
excluding
council tax
Real 156.06 226.29 293.51 436.61 557.02 797.83 1,038.64 1,279.45 1,761.07 2,483.51 4,891.61
take-home
pay
(1996-97
prices)
Increase 13.66 19.25 24.84 34.13 38.04 54.73 71.42 88.11 121.49 171.56 338.46
since
1991- 92
Increase 3.29 5.26 7.22 10.86 12.62 16.13 19.64 23.15 30.17 40.71 75.81
since
1996- 97
Percentage of earnings
NICs 7.6 8.4 8.8 6.7 5.0 3.4 2.5 2.0 1.4 1.0 0.5
Income tax 13.1 16.4 18.1 20.7 25.6 30.4 32.8 34.2 35.9 37.1 38.6
VAT 5.6 5.6 5.7
Other 8.1 7.8 7.6
indirect
taxes
Total 38.5 40.3 40.8
excluding
council tax
Married couple, one earner: no children
£ per week
Gross 205.65 308.48 411.30 616.95 822.60 1,233.90 1,645.20 2,056.50 2,879.00 4,113.00 8,226.00
income
NICs 15.61 25.89 36.17 41.54 41.54 41.54 41.54 41.54 41.54 41.54 41.54
Income tax 21.76 45.41 69.06 122.69 204.95 369.47 533.99 698.51 1,027.55 1,521.11 3,166.31
VAT 17.47 23.94 37.71
Other 27.10 32.20 43.06
indirect
taxes
Total 115.87 161.37 245.01
excluding
council tax
Real 164.21 231.44 298.66 441.77 562.17 802.98 1,043.79 1,284.60 1,766.23 2,488.66 4,896.77
take-home
pay
(1996-97
prices)
Increase 9.41 15.01 20.59 29.90 28.15 44.84 61.53 78.22 111.61 161.68 328.59
since
1991- 92
Increase 3.27 5.25 7.21 10.85 12.60 16.11 19.62 23.13 30.16 40.69 75.80
since
1996- 97
Percentage of earnings
NICs 7.6 8.4 8.8 6.7 5.0 3.4 2.5 2.0 1.4 1.0 0.5
Income tax 10.6 14.7 16.8 19.9 24.9 29.9 32.5 34.0 35.7 37.0 38.5
VAT 5.7 5.8 6.1
Other 8.8 7.8 7.0
indirect
taxes
Total 37.6 39.2 39.7
excluding
council tax
Married couple one earner: 2 children
£ per week
Gross 205.65 308.48 411.30 616.95 822.60 1,233.90 1,645.20 2,056.50 2,879.10 4,113.00 8,226.00
income
NICs 15.61 25.89 36.17 41.54 41.54 41.54 41.54 41.54 41.54 41.54 41.54
Income tax 1.71 25.36 49.01 102.64 184.90 349.42 513.94 678.46 1,007.50 1,501.06 3,146.26
(less child
benefit)
VAT 17.41 23.26 35.72
Other 31.92 35.73 43.84
indirect
taxes
Total 100.58 144.17 223.75
excluding
council tax
Real 183.78 251.00 318.23 461.33 581.74 822.55 1,063.36 1,304.17 1,785.79 2,508.22 4,916.33
take-home
pay
(1996-97
prices)
Increase 10.65 16.24 21.83 31.13 29.40 46.09 62.78 79.47 112.85 162.91 329,82
since
1991- 92
Increase 3.24 5.21 7.18 10.81 12.57 16.08 19.59 23.10 30.12 40.65 75.76
since
1996- 97
Percentage of earnings
NICs 7.6 8.4 8.8 6.7 5.0 3.4 2.5 2.0 1.4 1.0 0.5
Income tax 0.8 8.2 11.9 16.6 22.5 28.3 31.2 33.0 35.0 36.5 38.2
(less child
benefit)
VAT 5.6 5.7 5.8
Other 10.3 8.7 7.1
indirect
taxes
Total 32.6 35.1 36.3
excluding
council tax
Married couple, 2 earners, no
children: Earnings split 60:-40
£ per week
Gross 205.65 308.48 411.30 616.95 822.60 1,233.90 1,645.20 2,056.50 2,879.10 4,113.00 8,226.00
income
NICs 10.65 20.93 31.21 51.78 69.48 83.08 83.08 83.08 83.08 83.08 83.08
Income tax 4.74 26.15 48.81 96.11 143.41 265.31 415.19 579.71 908.75 1,402.31 3,047.51
VAT 18.78 25.24 37.99
Other 31.06 37.64 50.62
indirect
taxes
Total 96.92 142.90 236.49
excluding
council tax
Real 185.67 255.07 323.27 457.72 594.96 864.09 1,119.19 1,360.00 1,841.62 2,564.06 4,972.16
take-home
pay
(1996-97
prices)
Increase 8.73 16.50 23.06 34.25 47.77 56.46 66.19 82.88 116.26 166.34 333.23
since
1991- 92
Increase 3.36 4.77 6.56 10.50 15.26 21.53 25.22 28.73 35.75 46.29 81.39
since
1996- 97
Percentage of earnings
NICs 5.2 6.8 7.6 8.4 8.4 6.7 5.0 4.0 2.9 2.0 1.0
Income tax 2.3 8.5 11.9 15.6 17.4 21.5 25.2 28.2 31.6 34.1 37.0
VAT 6.1 6.1 6.2
Other 10.1 9.2 8.2
indirect
taxes
Total 31.4 34.7 38.3
excluding
council tax
_________________________________________________________________________________________________.
Income tax, national insurance and indirect taxes at multiples of average earnings 1991-92 indexed to 1997-98
_________________________________________________________________________________________________.
Percentage of male average earnings
50 75 100 150 200 300 400 500 700 100 2000
Single
person
£ per week
Gross 205.65 308.48 411.30 616.95 822.60 1233.90 1645.20 2056.50 2879.10 4113.00 8226.00
income
NICs 14.17 23.42 32.68 37.51 37.51 37.51 37.51 37.51 37.51 37.51 37.51
Income tax 32.64 58.34 84.05 135.68 217.94 382.46 546.98 711.50 1040.54 1534.10 3179.30
Percentage of earnings
NICs 6.9 7.6 7.9 6.1 4.6 3.0 2.3 1.8 1.3 0.9 0.5
Income tax 15.9 18.9 20.4 22.0 26.5 31.0 33.2 34.6 36.1 37.3 38.6
Married couple, one earner: no children
£ per week
Gross 205.65 308.45 411.30 616.95 822.60 1233.90 1645.20 2056.50 2879.10 4113.00 8226.00
income
NICs 14.17 23.42 32.68 37.51 37.51 37.51 37.51 37.51 37.51 37.51 37.51
Income tax 22.83 48.54 74.24 125.66 202.25 366.77 531.29 695.81 1024.85 1518.41 3163.61
Percentage of earnings
NICs 6.9 7.6 7.9 6.1 4.6 3.0 2.3 1.8 1.3 0.9 0.5
Income tax 11.1 15.7 18.1 20.4 24.6 29.7 32.3 33.8 35.6 36.9 38.5
Married couple, one earner: 2 children
£ per week
Gross 205.65 308.48 411.30 616.95 822.60 1233.90 1645.20 2056.30 2879.10 4113.00 8226.00
income
NICs 14.17 23.42 32.68 37.51 37.51 37.51 37.51 37.51 37.51 37.51 37.51
Income tax 2.78 28.49 54.19 105.61 182.20 346.72 511.24 675.76 1004.80 1498.36 3143.56
(less child
benefit)
Percentage of earnings
NICs 6.9 7.6 7.9 6.1 4.6 3.0 2.3 1.8 1.3 0.9 0.5
Income tax 1.4 9.2 13.2 17.1 22.1 28.1 31.1 32.9 34.9 36.4 38.2
(less child
benefit)
Married couple, 2 earners, no children: Earnings split 60:40
£ per week
Gross 205.65 308.48 411.30 616.95 822.60 1233.90 1645.20 2056.50 2879.10 4113.00 8226.00
income
NICs 9.83 19.08 28.34 46.85 62.78 75.02 75.02 75.02 75.02 75.02 75.02
Income tax 4.06 29.76 55.47 106.88 158.29 273.96 420.20 584.72 913.76 1407.32 3052.52
Percentage of earnings
NICs 4.8 6.2 6.9 7.6 7.6 6.1 4.6 3.6 2.6 1.8 0.9
Income tax 2.0 9.6 13.5 17.3 19.2 22.2 25.5 28.4 31.7 34.2 37.1
_________________________________________________________________________________________________.
Notes to Tables:
1. Income tax payments are calculated on the assumption that the households receive no tax reliefs other than the standard
allowances and only have income from employment. All earner, including wives are assumed to pay Class 1 National Insurance
contributions at the contracted-in rate. Child benefit is deducted from income tax so as to provide comparability with figures for
earlier years when support was partly given through child tax allowances.
2. Earnings are taken to be the average gross weekly earnings of all full-time males on adult rates with pay unaffected by absence.
Estimates of earnings in 1996-97 and 1997-98 are based on earnings growth assumptions of 3 3/4 per cent. in 1996-97 and 4 per cent.
in 1997-98 on line with the illustrative assumptions set out in the Financial Statement and Budget Report.
3. The figures for an indexed 1991-92 tax system show the tax payments that would result if the 1991-92 income tax system had been
indexed to 1997-98 using the increase in the Retail Prices Index between December 1990 and September 1996, and income tax and
national insurance contributions rates had been kept at their 1991-92 levels.
4. Real take-home pay includes earnings and child benefit less direct tax payments (income tax and national insurance contributions)
deflated to 1996-97 prices using the Retail Prices Index. Indirect taxes and council tax are included in the Retail Prices Index and
therefore in the inflation adjustment. Those on low earnings may be entitled to income-related benefits not included in these
calculations.
5. Figures for indirect taxes include estimates of the effects of the main intermediate taxes on households as well as the impact of
taxes on final goods and services. Estimates of the impact of taxes on final goods and services assume that these taxes are fully
incident on households. Estimates of the impact of intermediate taxes are based on the relation between intermediate production
costs and final consumption derived using input-output techniques.
6. Figures for indirect taxes and council tax are estimated from expenditure patterns in the 1994-95 Family Expenditure Survey
uprated to later years using forecasts of aggregate tax receipts. All estimates are based on the illustrative assumption that 10 per
cent. of disposable income is saved.
7. Estimates of indirect taxes are very approximate, even within the range for which figures are shown, because spending patterns
vary widely between households with the same composition and income. The margin of error is even higher outside the range shown, and
even illustrative estimates cannot be made. Because of sampling variation, there can be substantial differences between estimates
obtained from Family Expenditure Surveys for different years, so reliable comparisons cannot be made between the estimates for
different years.
Subjects
Council tax; Indirect taxation; Taxation; VAT; Tax burden; Budget November 1996; Direct taxation
Date
11 December 1996
Reference
5195; 287 c190-202W
House
House of Commons
How much is owed to the Inland Revenue in uncollected (a) income tax, (b) corporation tax, (c) inheritance tax, (d) capital gains tax and (e) VAT. - Inc figs and ref to 285 c228W. (Holding answer 18 November 1996).
How much is owed to the Inland Revenue in uncollected (a) income tax, (b) corporation tax, (c) inheritance tax, (d) capital gains tax and (e) VAT. - Inc figs and ref to 285 c228W. (Holding answer 18 November 1996).
Asked by
Baroness Primarolo
(Labour)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
19 November 1996
Answered on
19 November 1996
Ms Primarolo: To ask the Chancellor of the Exchequer how much is owed to the Inland Revenue in uncollected (a) income tax, (b)
corporation tax, (c) inheritance tax, (d) capital gains tax and (e) VAT. [4470]
Mr. Jack: [holding answer 18 November 1996]: I refer the hon. Member to the reply given to the hon. Member for Gordon (Mr. Bruce) on
13 November at column 228
in respect of figures for uncollected income tax, corporation tax and VAT.
The figures for inheritance tax and capital gains tax are given in the table. In this question, "uncollected" has been taken to mean
"uncollected and subsequently written off or remitted".
Inland Revenue collection accounts are drawn up each year to the end of October, and the table therefore shows the amounts as at the
end of October 1995--the latest date for which figures are available. The information can also be found in the board of Inland
Revenue's annual report.
_________________________________________________________________________________________________.
Type of tax Amount remitted/written off (rounded to nearest £ million)
October 1995
Inheritance tax 2
Capital gains tax 34
_________________________________________________________________________________________________.
With the exception of small amounts remitted or written off in respect of Development Land Tax and miscellaneous other duties, and
subject to rounding, these two items represent the amounts included under `other taxes' in the previous answer.
Subjects
Capital gains tax; Corporation tax; Debts written off; Income tax; Inheritance tax; VAT; Unpaid taxes
Date
19 November 1996
Reference
4470; 285 c500W
House
House of Commons
What estimate he has made of uncollected (a) income tax, (b) corporation tax, (c) value added tax and (d) other taxes in (i) 1991-92, (ii) 1994-95 and (iii) 1995-96. - Includes table. (Holding answer 11 November 1996).
What estimate he has made of uncollected (a) income tax, (b) corporation tax, (c) value added tax and (d) other taxes in (i) 1991-92, (ii) 1994-95 and (iii) 1995-96. - Includes table. (Holding answer 11 November 1996).
Asked by
Lord Bruce of Bennachie
(Liberal Democrat)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
13 November 1996
Answered on
13 November 1996
Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what estimate he has made of uncollected (a) income tax, (b) corporation
tax, (c) value added tax and (d) other taxes in (i) 1991-92, (ii) 1994-95 and (iii) 1995-96; and if he will make a statement.
[3385]
Mr. Jack: [holding answer 11 November 1996]: The information is given in the following table. In this question, "uncollected" has
been taken to mean "uncollected and subsequently written off or remitted".
Inland Revenue collection accounts are drawn up each year to the end of October, and the table therefore shows the amounts as at the
end of October 1991, October 1994 and October 1995 (the latest date for which figures are available). Customs and Excise accounts
are drawn up for each calendar year.
Amount remitted/written off
£ million
_________________________________________________________________________________________________.
Type of tax October 1991 October 1994 October 1995
Income tax 524 853 593
Corporation tax 321 262 127
Other taxes 39 44 36
Value added tax 515 550 484
Customs and other duties 0.7 1.7 5.9
_________________________________________________________________________________________________.
The boards of Inland Revenue and of Customs and Excise allow remissions of tax on a case-by-case basis as an aspect of their
responsibilities for the care and management of the various taxes.
Sound management requires that tax which is not collected and which cannot practicably be collected--for example, because the
taxpayer is insolvent or his whereabouts are unknown--should be written off. Insolvencies, where the Inland Revenue and Customs and
Excise have very little control over the amount recoverable, account for the vast majority of tax written off.
Subjects
Corporation tax; Debts written off; Income tax; VAT; Unpaid taxes
Date
13 November 1996
Reference
3385; 285 c228W
House
House of Commons
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Oral answers to questions
Subjects
Registration; Small businesses; VAT
Date
27 June 1996
Reference
280 c452
Chamber / Committee
House of Commons chamber
House
House of Commons
What progress has been made on the piloting of a single form to give the self-employed a single notification point along the lines announced in the Government's response to the first annual report of the Deregulation Task Force. - (Holding answer 20 February 1996).
What progress has been made on the piloting of a single form to give the self-employed a single notification point along the lines announced in the Government's response to the first annual report of the Deregulation Task Force. - (Holding answer 20 February 1996).
Asked by
Barbara Roche
(Labour)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
27 February 1996
Answered on
27 February 1996
Subjects
Administration; Income tax; Government departments; Forms; National insurance contributions; Taxation; VAT; Self-employed
Date
27 February 1996
Reference
15678; 272 c508W;272 c488W
House
House of Commons
If he will update to include information from 1993-94 to 1997-98 the figures for the burden of direct and indirect taxation in the format used in his Answer of 19th December 1994, Official Report, column 944W, taking account of changes made in the November 1995 Budget, listing separately the effects...
If he will update to include information from 1993-94 to 1997-98 the figures for the burden of direct and indirect taxation in the format used in his Answer of 19th December 1994, Official Report, column 944W, taking account of changes made in the November 1995 Budget, listing separately the effects...
Asked by
Andrew Smith
(Labour)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
26 February 1996
Answered on
26 February 1996
Subjects
Council tax; Indirect taxation; VAT; Tax burden; Budget November 1995; Direct taxation
Date
26 February 1996
Reference
15106; 272 c360-72W;272 c339-52W
House
House of Commons
What was the percentage of taxation taken as (a) income tax, (b) corporation tax, (c) capital gains tax, (d) VAT and (e) other taxes in 1979-80, 1985-86 and 1995-96. Table given.
What was the percentage of taxation taken as (a) income tax, (b) corporation tax, (c) capital gains tax, (d) VAT and (e) other taxes in 1979-80, 1985-86 and 1995-96. Table given.
Asked by
Mike O'Brien
(Labour)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
24 January 1996
Answered on
24 January 1996
Subjects
Capital gains tax; Corporation tax; Income tax; Taxation; VAT; Tax yields
Date
24 January 1996
Reference
11125; 270 c229W
House
House of Commons
What percentage of tax revenue is raised through (a) direct taxes and (b) value-added tax; and what were the percentages raised through these taxes in 1979. (Failed OPQ)
What percentage of tax revenue is raised through (a) direct taxes and (b) value-added tax; and what were the percentages raised through these taxes in 1979. (Failed OPQ)
Asked by
Robert N Wareing
(Labour)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
11 January 1996
Answered on
11 January 1996
Mr. Wareing: To ask the Chancellor of the Exchequer what percentage of tax revenue is raised through (a) direct taxes and (b) value
added tax; and what were the percentages raised through these taxes in 1979. [7092]
Mr. Jack: The shares of direct taxes and VAT in total taxes and national insurance contributions were 55 per cent. and 18 per cent.,
respectively, in financial year 1994-95. Comparable figures for 1979-80 were 56 per cent. and 12 per cent.
The share of income tax has fallen from 29 per cent. to 27 per cent. over the same period.
Subjects
Income tax; National insurance contributions; VAT; Tax yields
Date
11 January 1996
Reference
7092; 269 c301W
House
House of Commons
What revenue was raised from (a) VAT and (b) income tax in Wales in 1994-95; and what is his estimate for revenue from (a) and (b) for 1996-97.
What revenue was raised from (a) VAT and (b) income tax in Wales in 1994-95; and what is his estimate for revenue from (a) and (b) for 1996-97.
Asked by
Lord Wigley
(Plaid Cymru)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
20 December 1995
Answered on
20 December 1995
Subjects
Income tax; Wales; VAT; Tax yields
Date
20 December 1995
Reference
5955; 268 c1248W;268 c1246W
House
House of Commons
If he will list for the last available year the amount of tax (a) collected and (b) uncollected for (i) PAYE, (ii) capital gains tax, (iii) corporation tax, (iv) schedule D and (v) VAT; and what were the corresponding figures for Wales, expressed also as a percentage of the overall...
If he will list for the last available year the amount of tax (a) collected and (b) uncollected for (i) PAYE, (ii) capital gains tax, (iii) corporation tax, (iv) schedule D and (v) VAT; and what were the corresponding figures for Wales, expressed also as a percentage of the overall...
Asked by
Elfyn Llwyd
(Plaid Cymru)
Answered by
Michael Jack
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
For answer on
18 December 1995
Answered on
18 December 1995
Subjects
Capital gains tax; Corporation tax; Debts written off; Income tax; PAYE; VAT; Tax yields
Date
18 December 1995
Reference
2858; 268 c878-9W;268 c876-7W
House
House of Commons