asked the Minister for Finance the total amount of income tax received from (a) PAYE employees, (b) farmers, and (c) other self-employed persons in each of the calendar years 1975 to 1978 and in the tax years 1975-76 to 1977-78; and the estimated amounts for the tax year 1978-79.
Written Answers. - Income Tax Yields.
171.
The following is the information requested:
|
(1) |
(2) |
(3) |
|
|
Calendar |
PAYE |
Farmers |
Other Schedule D |
|
Year |
£m. |
£m. |
£m. |
|
1975 |
236.7 |
1.1 |
55.3 |
|
1976 |
359.4 |
3.0 |
82.5 |
|
1977 |
445.1 |
7.0 |
67.1 |
|
1978 |
523.9 |
7.5 |
69.1 |
|
(1) |
(2) |
(3) |
|
|
Tax Year |
PAYE |
Farmers |
Other Schedule D |
|
£m. |
£m. |
£m. |
|
|
1975-76 |
263.1 |
2.0 |
62.0 |
|
1976-77 |
396.1 |
5.0 |
56.2 |
|
1977-78 |
460.0 |
11.0 |
79.2 |
|
1978-79 |
540.0 |
16.0 |
75.0 |
|
(provisional estimate) |
Notes—
1. Income tax on farming profits is collected with Schedule D tax generally and the figures shown in col. (2) are, to some extent, estimated.
2. Public Departments were brought within the scope of PAYE in April, 1976. The figure for periods prior to this date do not therefore include state employees.
3. The figures in col. (3) relate to tax paid by other Schedule D taxpayers viz. traders, professional people and people in receipt of investment income and rents. Statistics relating to tax paid by these different sectors are not available.
The figures also include income tax paid by companies in respect of accounting periods prior to the introduction of Corporation Tax on 6 April 1976. Separate figures of the amount of income tax so paid by companies are not available.