§ Mr. Austin Mitchell
To ask the Chancellor of the Exchequer whether he will bring up to date his answer of 25 November 1983,Official Report, columns 316–17 showing the proportion of taxation levied on capital, labour and other.
§ Mr. Maude
[holding answer 19 February 1992]: In the table, taxes on capital include corporation tax, North sea taxes and royalties, income tax on rent, dividends, interest and so on, capital gains tax, inheritance tax, development land tax, and national non-domestic rates. Taxes on labour include income tax on earned and self-employment income—including pensions and benefits to the unemployed—and employer's and employees' national insurance contributions. Other taxes—mainly taxes on expenditure and community charge—are not allocated.
On this basis the figures for 1990–91 are as follows:
Percent Capital Labour Other Total 19.4 44.0 36.6 100.0