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Treasury

To ask Mr Chancellor of the Exchequer, what were the estimated amounts of tax revenue attributed to Northern Ireland in each of the last 20 years, broken down by each principal category of (a) income tax, (b) corporation tax, (c) value added tax, (d) national insurance, (e) excise duties, (f)...

Asked by

Kevin McNamara (Labour)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

20 May 2002

Reference

57153; 386 c103W

House

House of Commons

Treasury

To ask Mr Chancellor of the Exchequer, what estimate he has made of the impact on VAT revenues of the 1 per cent. rise in employers' national insurance contributions from April 2003; whether this impact is included in the revenue estimates published in Table A.1 of the Red Book; what...

Asked by

Lord Flight (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

13 May 2002

Reference

53627; 385 c432W

House

House of Commons

Treasury

To ask Mr Chancellor of the Exchequer, if he will publish forecast receipts for (i) 2002-03, (ii) 2003-04 and (iii) 2004-05 from (a) income tax, (b) VAT, (c) corporation tax, (d) capital gains tax, (e) inheritance tax, (f) total taxation in Scotland and (g) North Sea oil and gas revenues.

Asked by

Lord Swire (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

6 February 2002

Reference

34311; 379 c959W;379 c955W

House

House of Commons

Treasury

To ask Mr Chancellor of the Exchequer, if he will estimate the proportion of total receipts from income tax, VAT and national insurance paid by the top (a) 1 per cent., (b) 5 per cent. and (c) 10 per cent. of tax payers in (i) 1997-98 and (ii) 2000-01. -...

Asked by

John Bercow (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Tabled on

8 January 2002

For answer on

4 February 2002

Answered on

4 February 2002

Mr. Bercow: To ask the Chancellor of the Exchequer if he will estimate the proportion of total receipts from income tax, VAT and national insurance paid by the top (a) 1 per cent., (b) 5 per cent. and (c) 10 per cent. of tax payers in (i) 1997-98 and (ii) 2000-01. [26217] Mr. Andrew Smith: The available information is given in the table. It is not possible to estimate amounts of VAT paid by taxpayers in different parts of the distribution. Proportions of total income tax and national insurance contributions paid by percentiles of the distribution _________________________________________________________________________________________________. Income tax National insurance contributions 1997-98 Top 1 per cent. 19 2 Top 5 per cent. 37 9 Top 10 per cent. 47 18 2000-01 Top 1 per cent. 23 2 Top 5 per cent. 41 9 Top 10 per cent. 51 19 _________________________________________________________________________________________________.

Date

4 February 2002

Reference

26217; 379 c705W;379 c701W

House

House of Commons

Treasury

To ask Mr Chancellor of the Exchequer, if he will estimate the annual receipts derived from payment of income tax, capital gains tax, national insurance and VAT paid by the top (a) one per cent., (b) five per cent. and (c) 10 per cent. of earners and the bottom (i)...

Asked by

John Bercow (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Tabled on

8 January 2002

For answer on

1 February 2002

Answered on

1 February 2002

Mr. Bercow: To ask the Chancellor of the Exchequer if he will estimate the annual receipts derived from payment of income tax, capital gains tax, national insurance and VAT paid by the top (a) one per cent., (b) five per cent. and (c) 10 per cent. of earners and the bottom (i) one per cent., (ii) five per cent. and (iii) 10 per cent. of earners. [26239] Mr. Andrew Smith: The available information is given in the table. The bottom 1 per cent., 5 per cent., and 10 per cent. of earners do not pay income tax on their earnings. The bottom decile of earners could be liable to capital gains tax and income tax (if they have significant investment income); however, it is not possible to provide reliable estimates. It is also not possible to estimate amounts of VAT paid by individuals in different parts of the earnings distribution. Tax and national insurance contributions by percentiles of the earnings distribution in 2001-02 £ billion _________________________________________________________________________________________________. Income tax Capital gains tax National insurance contributions Top 1 per cent. 20.7 1.0 0.6 Top 5 per cent. 38.2 1.4 3.1 Top 10 per cent. 48.2 1.6 6.3 _________________________________________________________________________________________________.

Date

1 February 2002

Reference

379 c640W;379 c636W; 26239

House

House of Commons

Treasury

To ask Mr Chancellor of the Exchequer, what proportion of gross income is paid in income tax, national insurance contributions and VAT by (a) a married man with a non-earning wife and two children and (b) a married man with an earning wife and two children at (i) half, (ii)...

Asked by

John Bercow (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Tabled on

8 January 2002

For answer on

21 January 2002

Answered on

21 January 2002

Mr. Bercow: To ask the Chancellor of the Exchequer what proportion of gross income is paid in income tax, national insurance contributions and VAT by (a) a married man with a non-earning wife and two children and (b) a married man with an earning wife and two children at (i) half, (ii) one and a half, (iii) two, (iv) three, (v) five, (vi) 10 and (vii) 50 times national average earnings in 2001-02; and what were the comparative figures for 1997-98. [26208] Mr. Andrew Smith: The available information is given in the table. Estimating the impact of indirect taxes on these very specific family types is meaningless because spending patterns vary considerably between households of the same type and income. _________________________________________________________________________________________________. Multiples of median earnings 50 per cent. 150 per cent. 200 per cent. 300 per cent. 500 per cent. 1,000 per 5,000 per cent. cent. Single-earner married couple, two children 1997-98 £ per week Gross income 160.37 481.10 641.46 962.19 1,603.65 3,207.30 16,036.50 Income tax 11.35 85.12 132.50 260.79 517.37 1,158.83 6,290.51 NICs 11.08 41.54 41.54 41.54 41.54 41.54 41.54 Child benefit (CB) 20.05 20.05 20.05 20.05 20.05 20.05 20.05 Percentage of gross earnings Net income tax 7.1 17.7 20.7 27.1 32.3 36.1 39.2 NICs 6.9 8.6 6.5 4.3 2.6 1.3 0.3 Net income tax + NICs-CB 1.5 22.2 24.0 29.3 33.6 36.8 39.4 2001-02 £ per week Gross income 188.07 564.22 752.30 1,128.44 1,880.74 3,761.48 18,807.40 Income tax 7.85 90.60 156.57 310.39 611.30 1,363.60 7,381.97 NICs 10.11 47.72 48.80 48.80 48.80 48.80 48.80 Child benefit (CB) 25.85 25.85 25.85 25.85 25.85 25.85 25.85 WFTC 79.98 0.00 0.00 0.00 0.00 0.00 0.00 Percentage of gross earnings Net income tax -38.4 16.1 20.8 27.5 32.5 36.3 39.3 NICs 5.4 8.5 6.5 4.3 2.6 1.3 0.3 Net income tax + NICs-CB -46.7 19.9 23.9 29.5 33.7 36.9 39.4 Two-earner married couple, two children 1997-98 £ per week Gross income 160.37 481.10 641.46 962.19 1,603.65 3,207.30 16,036.50 Income tax 0.00 64.86 101.74 175.51 398.57 1,040.03 6,171.71 NICs 6.12 38.19 54.23 75.07 83.08 83.08 83.08 Child benefit (CB) 20.05 20.05 20.05 20.05 20.05 20.05 20.05 Percentage of gross earnings Net income tax 0.00 13.5 15.9 18.2 24.9 32.4 38.5 NICs 3.8 7.9 8.5 7.8 5.2 2.6 0.5 Net income tax + NICs-CB -8.7 17.3 21.2 24.0 28.8 34.4 38.9 2001-02 £ per week Gross income 188.07 564.22 752.30 1,128.44 1,880.74 3,761.48 18,807.40 Income tax 0.00 67.08 108.46 197.24 470.31 1,222.61 7,240.98 NICs 2.58 39.02 57.83 85.24 97.60 97.60 97.60 Child benefit (CB) 25.85 25.85 25.85 25.85 25.85 25.85 25.85 WFTC 60.08 0.00 0.00 0.00 0.00 0.00 0.00 Percentage of gross earnings Net income tax -31.9 11.9 14.4 17.5 25.0 32.5 38.5 NICs 1.4 6.9 7.7 7.6 5.2 2.6 0.5 Net income tax + NICs-CB -44.3 14.2 18.7 22.7 28.8 34.4 38.9 _________________________________________________________________________________________________. Notes: 1. Income tax payments are calculated on the basis that the households receive no tax reliefs other than the standard allowances and only have income from employment. All earners are assumed to pay Class 1 national insurance contributions at the contracted-in rate. 2. Earnings are taken to be the median gross weekly earnings of all full-time employees on adult rates with pay unaffected by absence. 3. In line with the convention in the Tax Benefit Reference Manual, child benefit is treated as negative income tax. 4. For the two-earner family it is assumed that earnings are split 60/40 per cent.

Date

21 January 2002

Reference

26208; 378 c646W;378 c641-2W

House

House of Commons

Treasury

To ask Mr Chancellor of the Exchequer, what percentage of gross earnings was accounted for by (a) income tax, (b) national insurance contributions, (c) VAT, (d) other indirect taxes and (e) local taxes for (i) a single person, (ii) a married couple who are both working and (iii) a married...

Asked by

John Bercow (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Tabled on

19 December 2001

For answer on

10 January 2002

Answered on

10 January 2002

Mr. Bercow: To ask the Chancellor of the Exchequer what percentage of gross earnings was accounted for by (a) income tax, (b) national insurance contributions, (c) VAT, (d) other indirect taxes and (e) local taxes for (i) a single person, (ii) a married couple who are both working and (iii) a married couple with two children on (A) 50 per cent., (B) 75 per cent., (C) 100 per cent., (D) 150 per cent., (E) 200 per cent., (F) 500 per cent. and (G) 1,000 per cent. of average earnings in each year since 1997. [25296] Mr. Andrew Smith: The available information, which shows income tax (including child benefit and working families tax credit from its first full year of implementation) and national insurance contributions for multiples of median earnings up to 200 per cent. was published in answer to a question from the hon. Member for Bognor Regis and Littlehampton (Mr. Gibb) on 30 March 2001, Official Report, columns 843-44W. The same information for 500 per cent. and 1,000 per cent. of median earnings is given in the table. The estimates of median earnings used here are the same as those in the earlier answer, £19,600 per annum in 2001-02). Estimating the impact of indirect taxes on these very specific family types is meaningless because spending patterns vary considerably between households of the same type and income. The level of council tax payments also varies depending on where families live. _________________________________________________________________________________________________. Multiples of median earnings 500 per cent. 1,000 per cent. Single 1997-98 £ per week Gross income 1,603.65 3,207.30 Income Tax 522.65 1,164.11 NICs 41.54 41.54 Percentage of gross earnings Income Tax 32.6 36.3 NICs 2.6 1.3 Tax and NICs 35.2 37.6 1998-99 £ per week Gross income 1,663.50 3,327.00 Income Tax 542.05 1,207.45 NICs 43.38 43.38 Percentage of gross earnings Income Tax 32.6 36.3 NICs 2.6 1.3 Tax and NICs 35.2 37.6 1999-2000 £ per week Gross income 1,722.25 3,444.50 Income Tax 560.27 1,249.17 NICs 43.40 43.40 Percentage of gross earnings Income Tax 32.5 36.3 NICs 2.5 1.3 Tax and NICs 35.1 37.5 2000-01 £ per week Gross income 1,799.75 3,599.50 Income Tax 584.35 1,304.25 NICs 45.90 45.90 Percentage of gross earnings Income Tax 32.5 36.2 NICs 2.6 1.3 Tax and NICs 35.0 37.5 2001-02 £ per week Gross income 1,880.74 3,761.48 Income Tax 611.30 1,363.60 NICs 48.80 48.80 Percentage of gross earnings Income Tax 32.5 36.3 NICs 2.6 1.3 Tax and NICs 35.1 37.5 Two-earner married couple, no children 1997-98 £ per week Gross income 1,603.65 3,207.30 Income Tax 398.57 1,040.03 NICs 83.08 83.08 Percentage of gross earnings Income Tax 24.9 32.4 NICs 5.2 2.6 Tax and NICs 30.0 35.0 1998-99 £ per week Gross income 1,663.50 3,327.00 Income Tax 413.23 1,078.63 NICs 86.76 86.76 Percentage of gross earnings Income Tax 24.8 32.4 NICs 5.2 2.6 Tax and NICs 30.1 35.0 1999-2000 £ per week Gross income 1,722.25 3,444.50 Income Tax 427.84 1,116.74 NICs 86.80 86.80 Percentage of gross earnings Income Tax 24.8 32.4 NICs 5.0 2.5 Tax and NICs 29.9 34.9 2000-01 £ per week Gross income 1,799.75 3,599.50 Income Tax 448.81 1,168.71 NICs 91.80 91.80 Percentage of gross earnings Income Tax 24.9 32.5 NICs 5.1 2.6 Tax and NICs 30.0 35.0 2001-02 £ per week Gross income 1,880.74 3,761.48 Income Tax 470.31 1,222.61 NICs 97.60 97.60 Percentage of gross earnings Income Tax 25.0 32.5 NICs 5.2 2.6 Tax and NICs 30.2 35.1 Single-earner married couple, two children 1997-98 £ per week Gross income 1,603.65 3,207.30 Income Tax 517.37 1,158.83 NICs 41.54 41.54 Child Benefit (CB) 20.05 20.05 Percentage of gross earnings Income Tax 32.3 36.1 NICs 2.6 1.3 Income Tax+NICs-CB 33.6 36.8 1998-99 £ per week Gross income 1,663.50 3,327.00 Income Tax 536.57 1,201.97 NICs 43.38 43.38 Child Benefit (CB) 20.75 20.75 Percentage of gross earnings Income Tax 32.3 36.1 NICs 2.6 1.3 Income Tax+NICs-CB 33.6 36.8 1999-2000 £ per week Gross income 1,722.25 3,444.50 Income Tax 556.48 1,245.38 NICs 43.40 43.40 Child Benefit (CB) 24.00 24.00 Percentage of gross earnings Income Tax 32.3 36.2 NICs 2.5 1.3 Income Tax+NICs-CB 33.4 36.7 2000-01 £ per week Gross income 1,799.75 3,599.50 Income Tax 584.35 1,304.25 NICs 45.90 45.90 Child Benefit (CB) 25.00 25.00 Percentage of gross earnings Income Tax 32.5 36.2 NICs 2.6 1.3 Income Tax+NICs-CB 33.6 36.8 2001-02 £ per week Gross income 1,880.74 3,761.48 Income Tax 611.30 1,363.60 NICs 48.80 48.80 Child Benefit (CB) 25.85 25.85 Percentage of gross earnings Income Tax 32.5 36.3 NICs 2.6 1.3 Income Tax+NICs-CB 33.7 36.9 _________________________________________________________________________________________________. Notes: 1. Income tax payments are calculated on the basis that the households receive no tax reliefs other than the standard allowances and only have income from employment. All earners are assumed to pay Class 1 national insurance contributions at the contracted-in rate. 2. Earnings are taken to be the median gross weekly earnings of all full-time employees on adult rates with pay unaffected by absence. (Median earnings are more representative of the population as whole than mean male full-time earnings). 3. In line with the convention in the Tax Benefit Reference Manual, Child Benefit is treated as negative income tax. 4. For the two earner family it is assumed that earnings are split 60 per cent.:40 per cent.

Date

10 January 2002

Reference

377 c964-7W;377 c966-9W; 25296

House

House of Commons

Treasury

To ask Mr Chancellor of the Exchequer, what impact the reduced rate of output in manufacturing since January has had on (a) corporation tax receipts and (b) VAT receipts.

Asked by

John Bercow (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

15 November 2001

Reference

374 c842-3W; 14423

House

House of Commons

Treasury

To ask Mr Chancellor of the Exchequer, what his estimate is of the public sector net cash requirement in the financial year 2001-02 to date; how this compares with the PSNCR at the same stage of the 2000-01 financial year; and if he will make a statement; what his estimate...

Asked by

David Laws (Liberal Democrat)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

25 October 2001

Reference

373 c373-4W;373 c374W; 8930;9956

House

House of Commons

Treasury

To ask Mr Chancellor of the Exchequer, what percentage of the total tax take was accounted for by (a) income tax, (b) VAT and (c) other taxes for (i) 1996, (ii) 1997, (iii) 1998, (iv) 1999 and (v) 2000.

Asked by

Lord Cameron of Chipping Norton (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

20 July 2001

Reference

5623; 372 c561W;372 c560-1W

House

House of Commons

Treasury

Answered by

Andrew Smith (Labour)

Answering body

Treasury

Type

Oral answers to questions

Date

22 June 2000

Reference

352 c440

House

House of Commons

Dept for Education and Employment

Answered by

Andrew Smith (Labour)

Answering body

Department for Education and Employment

Type

Oral answers to questions

Date

29 April 1999

Reference

330 c472

House

House of Commons

Dept for Education and Employment

To ask the Secretary of State for Education and Employment, When he last discussed with the European Commission the harmonisation of policies to stimulate employment within the EU.

Asked by

John Wilkinson (Conservative)

Answering body

Department for Education and Employment

Oral questions - Lead

Status

Answered

Date

29 April 1999

Reference

81530; 330 c472

House

House of Commons

2R:Finance Bill 1995/96

Finance Bill. Second reading debate. Amendment negatived on division (251 to 309). Main Question agreed to on question (309 to 274). Ordered that clauses 36, 105, 112 and 139 and schedule 15 be committed to Committee of the Whole House and remainder of Bill be committed to a Standing Committee.

Lead member

Lord Waldegrave of North Hill

Answering member

Andrew Smith

Department

Treasury

Type

Debates on bills

Date

15 January 1996

Reference

269 c411-512

House

House of Commons

2R:Finance Bill 1994/95

Finance Bill. Second reading debate. Agreed to on division (318 to 277). Ordered that Clauses 2, 5, 8, 15, 52, 64 and 91 and Schedules 1, 4, 11 and 14, and any New Clause first appearing on Order Paper not later than 19 January and designed to continue statutory effect...

Lead member

Jonathan Aitken

Answering member

Andrew Smith

Department

Treasury

Type

Debates on bills

Date

17 January 1995

Reference

252 c588-681

House

House of Commons

Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) Order 1992;Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) Order 1992;Value Added Tax (Input Tax) Order 1992;Value Added Tax (International Services & Transport) Order 1992

SI 1992/3220, SI 1992/3221, SI 1992/3222 & SI 1992/3223. Debate on a motion to approve. Agreed to on question.

Lead member

Lord Cope of Berkeley

Answering member

Andrew Smith

Department

Treasury

Type

Parliamentary proceedings

Date

2 February 1993

Reference

218 c286-96;218 c289-98

House

House of Commons

Customs & Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992;Customs Duty (Personal Reliefs) (Amendment) Order 1992

SI 1992/3193 & SI 1992/3192. Debate on a motion to approve. Agreed to on question.

Lead member

Lord Cope of Berkeley

Answering member

Andrew Smith

Department

Treasury

Type

Parliamentary proceedings

Date

2 February 1993

Reference

218 c280-6;218 c282-8

House

House of Commons

Librarians' tools

Type

House

Session

Year

Department

Member

Primary member

Answering member

Legislative stage

Legislation

Subject

Publisher