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1 1 VAT Value Added Tax: 17.5% Income tax 25.5% VAT 15.9% National Insurance contributions) 15.7% VAT Corporation tax 9.0% Petrol duties 6.2% 70% -1-
2 Income tax (net of income tax credits) a National Insurance contributions) Capital taxes Capital gains tax Inheritance tax Stamp duties Value added tax Other indirect taxes Petrol duties Tobacco duties Alcohol duties Betting and gaming duties Vehicle excise duty Air passenger duty Insurance premium tax Landfill tax Customs duties and levies) b Corpiration tax Petroleum revenue tax National non-domestic rates Interest and dividends Gross operating surplus and rent a Gross income tax minus income tax credits. b Includes residual advance corporation tax (ACT) repayment of 0.2 billion. HM Treasury, Financial Statement and Budget Report,
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5 1 100% % % % 20% % Top 1 per cent Top 5 per cent Top 10 per cent Next 40 per cent Lower 50 per cent National Statistics 2000 Inland Revenue Statistics 2000, A National Statistics publication.,p Range of total income tax(lower limit) Taxpayers Tax , , , , , , , , Total National Statistics 2000 Inland Revenue Statistics 2000, A National Statistics publication. 14.5% 14.3% 10, % -5-
6 2 2 1 a a VAT ,800 2,750 1,750 1,800 1,300 1, ,800 b c 35 a 2,650 1,650 a a 900 a a ,950 b 2001 c L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute for Fiscal Studies, Briefing Note No.9.p8-6-
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8 VAT % cl cl L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute for Fiscal Studies, Briefing Note No.9.p9 excise duties Vehicle excise duty Air passenger duty Insurance premium tax Landfill tax S. James and C. Nobes 2000, The Economics of Taxation, Fiscal Times Prentice Hall.p244-8-
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10 2 4 1 Capital gain tax ,100 10% 22 20% 0 100% 40% 100.0% 40% : L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute for Fiscal Studies, Briefing Note No.9.p
11 ,000, , , , , , , ,000-1,000,000 1,000,000-2,000, % 17.4% 15.0% 0.0% 55.2% 56.8% 55.9% 56.4% 57.9% 59.4% 60.6% 56.4% 65.1% 63.2% 66.7% 62.9% 67.8% 69.2% 67.7% 66.5% 2,000, % 70.1% 73.3% 72.5% 6.2% 6.8% 6.8% 5.2% National Statistics 2000 Inland Revenue Statistics 2000, A National Statistics publication.p , , ,
12 200, , ,978 capital transfer tax inheritance tax , L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute for Fiscal Studies, Briefing Note No.9.p12 potentially exempt transfer -12-
13 community chargepoll tax 1993 counsil tax 4 business rates Counsil office -13-
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15 Chennells, L.,Dilton, A and N.Roback 2000,"A Survey of the UK Tax System", The Institute for Fiscal Studies, Briefing Note No.9. Foreman, A. 2000, Tax Handbook , Allied Dunbar. Golding, J. 2000, Tolley's Inherritance Tax , Tolley Publishing James, S. and C. Nobes 2000, The Economics of Taxation, Fiscal Times Prentice Hall. Lymer, A. and D.Hancock 2000, Taxation Policy and Practice seventh edition 2000/2001, Thomson Learning. National Statistics 2000, Inland Revenue Statistics 2000, A National Statistics publication. -15-
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