asked the Minister for Finance if he will give particulars of Exchequer revenue receipts for the years 1965-66 and 1966-67 in the terms of the reply to Question No. 114 of 8th March, 1966.
Written Answers. - Exchequer Revenue Receipts.
168.
Following is the information:
(1) Customs Duties.
The amount collected by way of customs duties in the nine months ended 31st December, 1965 was £40,087,173 and in the corresponding period of 1966 was £48,485,024. The figures include amounts of £240,083 and £1,053,302 in respect of Special Import Levy which came into operation on 2nd November, 1965 and was terminated with effect from 1st October, 1966. Statement A attached gives particulars of customs duty, including Special Import Levy, from individual headings in cases where the total net receipts from such headings exceeded £10,000 in the nine months April to December in 1965 and 1966.
(2) Excise Duties.
The particulars requested are given in statement B.
(3) Death Duties.
(4) Income Tax.
(5) Sur-Tax.
(6) Corporation Profits Tax.
The particulars requested under heads (3) to (6) are given in statement C.
(7) Net Revenue Receipts paid into Exchequer.
The particulars requested are given in statement D.
STATEMENT A.
CUSTOMS DUTIES.
(Including Special Import Levy where appropriate)
|
Number |
Tariff Heading |
Net Receipts in the nine months April to December 1965 |
Net Receipts in the nine months April to December 1966 |
|
£ |
£ |
||
|
Special Charging |
|||
|
Provision 2 |
Goods containing spirits |
23,016 |
26,181 |
|
,, 5 |
Electro-plated articles |
18,026 |
17,378 |
|
,, 6 |
Package Duty |
189,682 |
209,268 |
|
03.02 |
Fish, salted in brine, dried or smoked |
9,096 |
14,182 |
|
07.01 |
Vegetables, fresh or chilled |
14,455 |
7,825 |
|
07.02 |
Vegetables (whether or not cooked), preserved by freezing |
12,684 |
17,013 |
|
07.05 |
Dried leguminous vegetables, shelled, whether or not skinned or split. |
23,524 |
32,641 |
|
08.04 |
Grapes, fresh or dried |
120,363 |
120,791 |
|
08.06 |
Apples, pears and quinces, fresh |
124,946 |
152,394 |
|
09.02 |
Tea |
7,564 |
11,274 |
|
16.04 |
Prepared or preserved fish |
111,278 |
136,164 |
|
17.04 |
Sugar confectionery, not containing cocoa |
18,789 |
28,342 |
|
18.06 |
Chocolate and other food preparations containing cocoa. |
11,656 |
19,474 |
|
19.02 |
Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, etc. |
9,571 |
10,460 |
|
19.05 |
Prepared foods obtained by the swelling or roasting of cereals, etc. |
15,803 |
23,132 |
|
19.08 |
Pastry, biscuits, etc. |
43,779 |
45,457 |
|
20.02 |
Vegetables prepared or preserved otherwise than by vinegar or acetic acid. |
10,942 |
14,597 |
|
20.06 |
Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit. |
242,315 |
269,893 |
|
21.02 |
Extracts, essences or concentrates of coffee, tea, etc. |
43,674 |
43,186 |
|
21.05 |
Soups and broths |
83,311 |
92,822 |
|
21.06 |
Natural yeasts (active or inactive); prepared baking powders. |
6,718 |
10,703 |
|
21.07 |
Food preparations not elsewhere specified or included. |
8,384 |
18,517 |
|
22.03 |
Beer made from malt |
414,884 |
570,185 |
|
22.05 |
Wine of fresh grapes; grape must, etc. |
672,788 |
723,148 |
|
22.06 |
Vermouths, and other wines of fresh grapes flavoured with aromatic extracts. |
19,380 |
19,635 |
|
22.09 |
Spirits (other than those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages. |
3,416,163 |
3,344,234 |
|
24.01 |
Unmanufactured tobacco, tobacco refuse |
24,866,058 (a) |
26,381,879 (a) |
|
24.02 |
Manufactured tobacco, tobacco extracts and essences. |
863,063 |
1,889,125 |
|
27.10 |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included; containing not less than seventy per cent by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. |
721,547 |
5,212,069 |
|
27.14 |
Petroleum bitumen, petroleum coke, etc. |
14,674 |
13,819 |
|
30.03 |
Medicaments (including veterinary medicaments) |
34,160 |
37,431 |
|
31.03 |
Mineral or chemical fertilisers, phosphatic |
22,422 |
11,497 |
|
32.09 |
Varnishes and lacquers, distempers, prepared water pigments, etc. |
14,011 |
11,550 |
|
32.13 |
Writing ink, printing ink and other inks |
13,604 |
9,357 |
|
33.04 |
Mixtures of two or more odoriferous substances (natural or artificial) and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries. |
17,309 |
18,408 |
|
33.06 |
Perfumery, cosmetics and toilet preparations |
44,872 |
67,800 |
|
34.01 |
Soap, including medicated soap |
15,842 |
18,523 |
|
34.02 |
Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap. |
17,436 |
13,423 |
|
36.06 |
Matches (excluding Bengal matches) |
20,832 |
9,506 |
|
37.02 |
Film in rolls, sensitised, unexposed, perforated or not. |
13,439 |
24,501 |
|
38.11 |
Disinfectants, insecticides, fungicides, weed killers, antisprouting products, rat poisons, etc. |
10,152 |
12,882 |
|
39.01 |
Condensation, polycondensation and poly-addition products, etc. |
20,269 |
18,882 |
|
39.02 |
Polymerisation and copolymerisation products, etc. |
87,535 |
132,050 |
|
39.03 |
Regenerated cellulose; cellulose nitrate, etc. |
11,122 |
9,930 |
|
39.07 |
Articles of materials of the kinds described in headings Nos. 39.01 to 39.06. |
112,993 |
113,932 |
|
40.11 |
Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds. |
101,018 |
264,177 |
|
42.02 |
Travel goods, handbags, similar containers, etc. |
54,892 |
65,593 |
|
42.03 |
Articles of apparel and clothing accessories of leather or of composition leather. |
8,914 |
11,856 |
|
44.13 |
Wood (including blocks, strips and friezes for parquet or wood block flooring, not assembled), planed, tongued, grooved, etc. |
12,817 |
11,433 |
|
44.15 |
Plywood, blockboard, laminboard, etc. |
25,862 |
27,477 |
|
44.18 |
Reconstituted wood, being wood shavings, wood chips, sawdust, etc. in sheets, blocks, etc. |
10,790 |
9,237 |
|
44.23 |
Builders' carpentry and joinery |
7,534 |
14,169 |
|
48.01 |
Paper and paper-board (including cellulose wadding) machine-made, in rolls or sheets |
21,794 |
56,755 |
|
48.05 |
Paper and paper-board, corrugated, etc. in rolls or sheets. |
15,178 |
2,901 |
|
48.07 |
Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not being merely ruled, lined or squared and not constituting printed matter within Chapter 49) in rolls or sheets. |
24,601 |
26,161 |
|
48.09 |
Building board of wood pulp, etc. |
11,013 |
10,987 |
|
48.11 |
Wallpaper and lincrusta; window transparencies of paper. |
51,718 |
78,010 |
|
48.14 |
Writing blocks, envelopes, letter cards, plain postcards, correspondence cards, boxes, pouches, wallets and writing compendiums of paper or of paperboard. |
17,712 |
21,937 |
|
48.15 |
Other paper and paperboard, cut to size or shape. |
16,554 |
18,556 |
|
48.16 |
Boxes, bags and other packing containers, of paper or paperboard. |
80,574 |
55,663 |
|
48.18 |
Registers, exercise books, note books, etc. |
37,640 |
35,774 |
|
48.19 |
Paper or paperboard labels, whether or not printed or gummed |
15,384 |
15,450 |
|
48.21 |
Other articles of paper pulp, paper, paperboard or cellulose wadding. |
16,089 |
18,685 |
|
49.01 |
Printed books, booklets, brochures, pamphlets and leaflets. |
9,214 |
10,659 |
|
49.02 |
Newspapers, journals and periodicals, whether or not illustrated. |
195,905 |
201,470 |
|
49.09 |
Picture postcards, etc. |
33,350 |
43,930 |
|
49.11 |
Other printed matter, including printed pictures and photographs. |
55,655 |
50,495 |
|
51.01 |
Yarn of man-made fibres (continuous) not put up for retail sale. |
7,510 |
17,753 |
|
51.04 |
Woven fabrics of man-made fibres, etc. |
25,346 |
27,230 |
|
53.10 |
Yarn of sheep's or lamb's wool, or horsehair or of other animal hair (fine or coarse), put up for retail sale. |
18,772 |
13,953 |
|
55.09 |
Other woven fabrics of cotton. |
16,754 |
14,726 |
|
58.02 |
Other carpets, carpeting rugs, etc. |
86,306 |
90,775 |
|
58.05 |
Narrow woven fabrics, etc. |
9,950 |
11,029 |
|
59.02 |
Felt and articles of felt |
20,409 |
19,995 |
|
59.08 |
Textile fabrics impregnated or coated with plastics etc. |
7,453 |
16,441 |
|
59.10 |
Linoleum, etc. |
31,810 |
46,491 |
|
60.01 |
Knitted or crocheted fabric, not elastic or rubberised. |
9,393 |
12,345 |
|
60.03 |
Stockings, socks, etc. knitted or crocheted |
46,169 |
49,122 |
|
60.04 |
Under garments, knitted or crocheted |
47,162 |
50,279 |
|
60.05 |
Outer garments and other articles, knitted or crocheted. |
160,393 |
146,608 |
|
61.01 |
Men's and boys' outer garments |
63,305 |
77,096 |
|
61.02 |
Women's, girls' and infants' outer garments |
226,735 |
242,087 |
|
61.03 |
Men's and boys' under garments |
24,428 |
23,351 |
|
61.04 |
Women's, girls' and infants' under garments |
17,604 |
10,940 |
|
61.05 |
Handkerchiefs |
11,314 |
13,933 |
|
61.06 |
Shawls, scarves, mufflers, mantillas, veils and the like. |
11,064 |
6,747 |
|
61.09 |
Corsets, corset-belts, brassieres etc. |
29,722 |
34,532 |
|
61.10 |
Gloves, mittens, socks and stockings, not knitted or crocheted. |
9,172 |
11,184 |
|
62.01 |
Travelling rugs; blankets |
22,234 |
31,000 |
|
62.02 |
Bed linen, table linen, toilet linen and kitchen linen, curtains and other furnishing articles. |
29,615 |
38,083 |
|
64.01 |
Footwear with outer soles and uppers of rubber or artificial plastic material. |
1,435 |
26,836 |
|
64.02 |
Footwear with outer soles of leather or composition leather; footwear (other than footwear proper to Heading 64.01) with outer soles of rubber or artificial plastic material. |
4,857 |
21,567 |
|
65.03 |
Felt hats, etc. |
15,655 |
16,945 |
|
65.04 |
Hats and other headgear, plaited |
21,243 |
23,665 |
|
65.05 |
Hats, etc. knitted or crocheted etc. |
67,204 |
63,044 |
|
65.06 |
Other headgear, whether or not lined or trimmed. |
10,040 |
14,475 |
|
67.02 |
Artificial flowers, foliage or fruit, etc. |
12,363 |
6,938 |
|
68.14 |
Friction material for brakes, clutches or the like. |
7,895 |
14,792 |
|
69.11 |
Tableware, etc. of porcelain or china |
14,157 |
18,897 |
|
69.12 |
Tableware, etc. of other kinds of pottery |
21,511 |
19,498 |
|
69.13 |
Statuettes, other ornaments, furniture of pottery. |
7,057 |
14,671 |
|
70.05 |
Unworked drawn or blown glass (including flashed glass) in rectangles. |
12,825 |
12,271 |
|
70.13 |
Glassware of a kind commonly used for table, kitchen, etc. |
31,300 |
54,396 |
|
70.14 |
Illuminating glassware, signalling glassware and special elements of glass. |
6,493 |
10,312 |
|
71.12 |
Articles of jewellery, etc. of precious metal |
70,270 |
80,537 |
|
71.16 |
Imitation jewellery |
51,598 |
51,392 |
|
73.21 |
Structures, complete or incomplete, of iron or steel. |
18,660 |
18,367 |
|
73.32 |
Bolts and nuts, etc., of iron of steel |
19,485 |
17,631 |
|
73.36 |
Stoves, etc. of a kind used for domestic purposes not electrically operated, and parts thereof, of iron or steel. |
20,707 |
34,603 |
|
73.37 |
Boilers and radiators for central heating, air heaters, not electrically heated and parts thereof, of iron or steel. |
9,994 |
18,225 |
|
73.38 |
Articles of a kind commonly used for domestic purposes, builders' sanitary ware for indoor use, and parts of such articles and ware, of iron or steel. |
10,615 |
25,571 |
|
76.04 |
Aluminium foil of a thickness not exceeding 0.20 millimetres. |
11,268 |
11,165 |
|
82.02 |
Saws (non-mechanical) and blades |
13,490 |
11,600 |
|
82.09 |
Knives other than knives for machines, etc. |
16,556 |
18,986 |
|
82.11 |
Razors and razor blades (including razor blade blanks, whether or not in strips). |
109,894 |
114,236 |
|
82.14 |
Spoons, forks, fisheaters, butter-knives, ladles and similar kitchen or tableware. |
13,984 |
17,026 |
|
83.01 |
Locks, padlocks, keys, etc. of base metal |
16,047 |
15,984 |
|
83.02 |
Base metal fittings and mountings of a kind suitable for furniture, etc. |
18,362 |
15,083 |
|
83.07 |
Lamps and lighting fittings, etc. of base metal. |
39,012 |
31,025 |
|
83.15 |
Wire, rods, etc. of base metal or of metal carbides, of a kind used for soldering, etc. |
9,323 |
10,988 |
|
84.06 |
Internal combustion piston engines, |
29,866 |
47,703 |
|
84.10 |
Pumps, etc., for liquids. |
22,860 |
19,203 |
|
84.15 |
Refrigerators and refrigerating equipment (electrical and other). |
108,768 |
104,679 |
|
84.20 |
Weighing machinery and weighing machine weights. |
11,386 |
8,200 |
|
84.25 |
Harvesting and threshing machinery, etc. |
36,065 |
22,746 |
|
84.40 |
Machinery for washing, cleaning, drying, etc. |
71,257 |
94,352 |
|
84.51 |
Typewriters, other than typewriters incorporating calculating mechanisms; cheque writing machines. |
27,989 |
32,587 |
|
84.61 |
Taps, cocks, valves and similar appliances, etc. |
11,979 |
13,587 |
|
84.63 |
Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing, flywheels, pulleys and pulley blocks, clutches and shaft couplings. |
14,656 |
13,692 |
|
85.01 |
Electrical goods of the following descriptions: generators, motors, converters (rotary or static), transformers, rectifiers and rectifying apparatus, inductors. |
15,302 |
20,647 |
|
85.03 |
Primary cells and primary batteries. |
11,779 |
14,674 |
|
85.04 |
Electric accumulators. |
13,827 |
16,624 |
|
85.06 |
Electro-mechanical domestic appliances, with self-contained electric motor. |
24,704 |
27,739 |
|
85.08 |
Electrical starting and ignition equipment for internal combustion engines. |
34,576 |
33,379 |
|
85.09 |
Electrical lighting and signalling equipment and electrical windscreen wipers, defrosters and demisters, for cycles or motor vehicles. |
34,346 |
37,748 |
|
85.12 |
Electrical instantaneous or storage water heaters and immersion heaters; electric soil heating apparatus and electric space heating apparatus; electric hair dressing appliances and electric smoothing irons, electro-thermic domestic appliances; electric heating resistors other than those of carbon. |
67,152 |
82,597 |
|
85.15 |
Radio-telegraphic and radio-telephonic transmission and reception apparatus, radio-broadcasting and television transmission and reception apparatus and television cameras; radio navigational aid apparatus, radar apparatus and radio remote control apparatus. |
51,177 |
82,998 |
|
85.19 |
Electrical apparatus for making and breaking electrical circuits, etc. |
35,135 |
37,675 |
|
85.20 |
Electric filament lamps, etc. |
29,066 |
31,001 |
|
85.23 |
Insulated electric wire, cable, etc. |
15,291 |
8,228 |
|
87.01 |
Tractors (other than those falling within heading No. 87.07). |
14,063 |
23,707 |
|
87.02 |
Motor vehicles for the transport of persons, goods or materials. |
2,287,652 |
2,479,536 |
|
87.04 |
Chassis fitted with engines, for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03. |
127,517 |
153,673 |
|
87.05 |
Bodies (including cabs) for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03. |
51,501 |
36,080 |
|
87.06 |
Parts and accessories of the motor vehicles falling within heading No. 87.01, 87.02 or 87.03. |
167,985 (b) |
226,671 (b) |
|
87.08 |
Tanks and other armoured fighting vehicles motorised whether or not fitted with weapons, and parts of such vehicles. |
11,470 |
440 |
|
87.09 |
Motor cycles, etc. |
64,211 |
59,806 |
|
87.12 |
Parts and accessories of articles falling within heading No. 87.09, 87.10 or 87.11. |
12,646 |
8,680 |
|
87.14 |
Other vehicles (including trailers) not mechanically propelled and parts thereof. |
34,958 |
31,092 |
|
90.03 |
Frames and mountings, and parts thereof, for spectacles, etc. |
15,844 |
11,112 |
|
90.07 |
Photographic cameras, photographic flashlight apparatus. |
15,323 |
26,225 |
|
91.01 |
Pocket watches, wrist watches and other watches, including stop-watches. |
66,254 |
46,605 |
|
91.04 |
Other clocks. |
32,068 |
36,511 |
|
92.11 |
Gramophones, dictating machines and other sound recorders and reproducers, etc. |
22,487 |
28,144 |
|
92.12 |
Gramophone records, etc. |
32,204 |
43,972 |
|
94.01 |
Chairs and other seats. |
30,697 |
30,024 |
|
94.03 |
Other furniture and parts thereof. |
61,293 |
82,342 |
|
97.01 |
Wheeled toys. |
4,933 |
10,432 |
|
97.02 |
Dolls |
30,293 |
61,288 |
|
97.03 |
Other toys; working models of a kind used for recreational purposes. |
86,945 |
142,466 |
|
97.04 |
Equipment for parlour, table and funfair games, etc. |
10,004 |
24,557 |
|
97.05 |
Carnival and other entertainment articles, etc. |
1,919 |
11,580 |
|
97.06 |
Appliances, etc., for gymnastics, athletics, etc. |
18,516 |
25,523 |
|
98.01 |
Buttons and button moulds, studs, cuff links, etc. |
13,339 |
11,947 |
|
98.03 |
Fountain pens, ball point pens, propelling pencils, etc. |
17,722 |
30,243 |
|
98.10 |
Mechanical lighters, etc. |
35,507 |
37,537 |
|
Parcel Post — Wearing Apparel. |
75,642 |
74,540 |
|
|
do. — Other Goods. |
146,041 |
137,055 |
|
|
Certain motor vehicle parts not allocated to specific Tariff headings. |
273,918 |
320,899 |
(a) The figures do not include amounts of tobacco duty standing deferred in accordance with the provisions of Section 11 of the Finance Act, 1959, as at 31st December in each year as follows:
1965: £2,936,000 approximately.
1966: £2,929,000"
(b) Receipts from certain motor vehicle parts are included at end of Table.
STATEMENT B
EXCISE DUTIES
|
Articles or Heads of Duty |
Net Receipts for 9 months April to December |
|
|
1965 |
1966 |
|
|
£ |
£ |
|
|
Beer |
11,224,522 |
13,769,999 |
|
Betting |
1,150,900 |
1,142,817 |
|
Bookmaking Premises |
17,220 |
17,500 |
|
Cider and Perry |
25,065 |
26,807 |
|
Clubs |
38 |
16 |
|
Entertainments |
4 |
— 4 |
|
Firearm Certificates |
115,176 |
131,416 |
|
Firearms Dealers |
734 |
786 |
|
Licences: — |
||
|
Bookmakers |
5,290 |
5,250 |
|
Dog |
15,550 |
11,499 |
|
Liquor |
75,674 |
74,570 |
|
Other |
37,685 |
36,324 |
|
Matches |
339,446 |
341,326 |
|
Oil:— |
||
|
Mineral Hydrocarbon, Light |
15,163,093 |
14,442,173 |
|
Hydrocarbon, Other Sorts |
2,757,204 |
2,909,285 |
|
Spirits |
6,527,496 |
7,490,086 |
|
Table Waters |
284,138 |
517,339 |
|
Tyres |
521,122 |
504,068 |
|
Tobacco Stocks |
— |
256,753 |
|
Home-made Wine |
— |
2,347 |
|
TOTAL: |
38,260,357 |
41,680,357 |
STATEMENT C.
NINE MONTHS APRIL TO DECEMBER IN EACH YEAR 1965 AND 1966.
NET RECEIPTS.
|
1965 |
1966 |
|
|
£ |
£ |
|
|
Death Duties: |
||
|
Estate Duties (including Temporary and Settlement Estate Duties) |
2,959,267 |
2,959,099 |
|
Probate Duty and Account Duty |
— |
— |
|
Legacy Duty |
386,986 |
319,344 |
|
Succession Duty |
124,414 |
122,413 |
|
Corporation Duty |
753 |
1,560 |
|
TOTAL |
3,471,420 |
3,402,416 |
|
Income Tax: |
||
|
PAYE |
16,062,213 |
20,148,017 |
|
All other Income Tax |
11,413,913 |
13,524,301 |
|
TOTAL |
27,476,126 |
33,672,318 |
|
Sur-Tax |
1,289,449 |
1,605,884 |
|
Corporation Profits Tax |
6,315,355 |
6,047,882 |
STATEMENT D.
REVENUE — PAYMENTS INTO THE EXCHEQUER.
|
Head of Revenue |
Payments into the Exchequer in the nine months April to December |
|
|
1965 |
1966 |
|
|
£ |
£ |
|
|
(a) Customs |
40,568,000 |
49,100,000 |
|
Excise |
38,280,000 |
41,400,000 |
|
Estate, etc., Duties |
3,514,000 |
3,392,000 |
|
Stamp Duties |
2,674,000 |
2,547,000 |
|
Income Tax, Sur-Tax and Super Tax |
28,766,000 |
35,702,000 |
|
Corporation Profits Tax, etc. |
6,445,000 |
6,078,000 |
|
Turnover Tax |
10,631,000 |
10,999,000 |
|
Wholesale Tax |
— |
747,000 |
|
TOTAL |
130,878,000 |
149,965,000 |
(a) Payments of duty on Tobacco were deferred under Section 11 of the Finance Act, 1959, as follows:—
|
at 31st December, |
1965 |
£2,936,000 |
approximately |
|
,, ,, ,, |
1966 |
£2,929,000 |
,, |