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Chapter 11: Public Sector Supplementary Tables This product is designated as National Statistics

Released: 31 July 2013 Download PDF

Introduction

The majority of government income is provided by taxes and social contributions. Table 11.1 (159.3 Kb Pdf) provides a breakdown of the main taxes and social contributions payable by UK residents to both the UK Government (both Central and Local Government) and to the European Union.

Taxes and social contributions payable to UK residents (Table 11.1)

Table 11.1 (159.3 Kb Pdf) shows the taxes and national insurance contributions payable to central government, local government, and to the institutions of the European Union.

Taxes on production are included in GDP at market prices.

Taxes on products are taxes levied on the sale of goods and services, of which the most significant are Value Added Tax (VAT) and Fuel Duty.

Other taxes on production include taxes levied on inputs to production, of which the most significant are National Non-Domestic Rates also known as Business Rates and a range of compulsory unrequited levies that producers have to pay. 

Taxes on income and wealth include income tax and corporation tax. Income tax is the largest single source of tax revenue paid by UK residents. This category also includes a number of other charges payable by households including Council Tax, the BBC Licence Fee and taxes (for example motor vehicle duty) which are classified as taxes on production when payable by businesses. The totals are measured gross of any tax credits and reliefs recorded as expenditure in the National Accounts, such as working families and child tax credit.

The European System of Accounts 1995 (ESA95) has a specific category of payments to government called compulsory social contributions. These are payments made to government associated with social security schemes for things like unemployment insurance and pensions. In the UK accounts this category includes all national insurance contributions.  

Details of total social contributions and benefits are shown in tables 5.2.4S and 5.3.4S (229.5 Kb Pdf) in Chapter 5.

Capital Taxes are taxes levied at irregular or infrequent intervals on the values of assets, gifts or legacies. In the UK the main capital tax is Inheritance Tax.

Some UK taxes are recorded as the resources of the European Union. These include taxes on imports and a proportion of VAT receipts, which are payable to the EU under the EU Treaties.

Background notes

  1. Details of the policy governing the release of new data are available by visiting www.statisticsauthority.gov.uk/assessment/code-of-practice/index.html or from the Media Relations Office email: media.relations@ons.gsi.gov.uk

    These National Statistics are produced to high professional standards and released according to the arrangements approved by the UK Statistics Authority.

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