asked the Minister for Finance further to his reply to Question No. 171 of 31 January 1979 indicating the total amount of income tax received from (a) PAYE, (b) farmers and other schedule D for the years 1975 to 1979, he will now restate, in respect of the calendar years 1977, 1978 and 1979, the amounts paid and amounts now estimated for 1979 receipts arising from the recent budget.
Written Answers. - Income Tax.
138.
The information supplied in reply to Question No. 171 of 31 January 1979 as respects the calendar years 1977 and 1978 remains unaltered. The estimated receipts of income tax from the categories listed for 1979 are as follows:
|
£m. |
|
|
PAYE |
676.3 |
|
Farmers |
16.0 |
|
Other Schedule D |
99.5 |
Notes
1. In addition it is estimated that income tax directly assessed and paid under Schedule E will amount to £3 million and income tax paid under Schedule C will amount to £2 million.
2. The date of payment of income tax in respect of profits or gains from farming in the case of full-time farmers is 1 January in the year of assessment. The measures announced in the budget will not, therefore, have any impact on the yield of income tax from farmers in the calendar year 1979.
139.
asked the Minister for Finance in respect of the calendar years 1977, 1978 and 1979 estimated, the percentage share of income tax paid by PAYE, self-employed and farmers, arising from the recent budget.
The following is the information requested:
|
Calendar Year |
(1) |
(2) |
(3) |
|
PAYE |
Farmers |
Other Schedule D |
|
|
% |
% |
% |
|
|
1977 |
85.1 |
1.3 |
12.8 |
|
1978 |
86.7 |
1.2 |
11.4 |
|
1979 |
84.9 |
2.0 |
12.5 |
|
(estimated) |
Note:
Income tax directly assessed and paid under Schedule E and income tax paid under Schedule C is not included in the table.