Taxation

HM Treasury written question – answered on 16th December 2014.

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Photo of Pamela Nash Pamela Nash Labour, Airdrie and Shotts

To ask Mr Chancellor of the Exchequer, how much was raised per head in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland from (i) income taxes, (ii) taxes on property and (iii) the transaction of shares in each of the last four years.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

(i) Estimates of the number of taxpayers and their income tax liabilities for the UK as a whole and for each constituent country are shown in the table attached. (Table one)

This is a summary of information published in HMRC’s National Statistics table 3.11. These estimates are compiled from the Survey of Personal Incomes (SPI). The latest year available is 2011-12, please note that the SPI for 2008-09 has not been published.

The years 2010-11 and 2011-12 are available from the following internet address

https://www.gov.uk/government/statistics/income-and-tax-by-gender-region-and-country-2010-to-2011

Estimates for 2009-10 and earlier years are published in the National Archive at the following internet address;

http://webarchive.nationalarchives.gov.uk/20121102223513/http:/hmrc.gov.uk/stats/income_distribution/menu-by-year.htm

Estimates of the numbers of individuals in the UK and each constituent country for the years corresponding with the table 1 are shown in the table attached. (Table 2)

This summary is compiled from information published by the Office for National Statistics (ONS) in tables A1-1 to A1-7 which are published at the following internet address from which other years are available.

http://www.ons.gov.uk/ons/search/index.html?pageSize=50&sortBy=none&sortDirection=none&newquery=Table+A1-1

These estimates are at the mid-year point in time and are not directly comparable to HMRC published figures that represent all taxpayers across a full tax year.

(ii) Estimates can be made of the average SDLT paid per head each year by comparing HMRC published tax receipts with ONS published population estimates.

(iii) Stamp tax on shares is payable on the transfer of a liable security, and is usually paid automatically by the CREST electronic securities exchange system. The disaggregation between countries is based on companies’ registered locations, and not the location of their main activities or the location of the purchaser of the share (which is not known). For example the tax on the purchase of a share in an oil company with its main base of operation in Aberdeen but with its head office in London would count towards England’s receipts. Estimates can be made of the average Stamp tax on shares paid per head each year by comparing HMRC published tax receipts with ONS published population estimates.

HMRC’s publication ‘Disaggregation of HMRC tax receipts’ can be found here:

https://www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts

Tables (Word Document, 13.27 KB)

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