Freedom of Information Team
Central Mail Unit
Newcastle Upon Tyne
By email: request-815049-
Date: 13 December 2021
Dear Kristian Healey-Ryder Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 10 December, for the following
“What proportion of total UK tax and national insurance is generated in each country and
region of the UK (NUTS1/ITL1) each year for the period 2016-2021.
If actual data is not available, I would be grateful if you could supply Government estimates
We can confirm we hold some of the information you seek.
The ‘Disaggregation of HMRC tax receipts’ publication is available here: https://www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts
publication presents tax receipts and NICS from 1999/00 to 2018/19 split by country. This
publication has now been ceased with the final publication published in December 2019 and
therefore may not reflect current receipts.
The ‘HMRC tax receipts and National Insurance contributions for the UK’ publication is
available here: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-
This publication is published monthly and reflects the most up-to-date picture of receipts
received by HMRC. Information on total UK receipts split by region is not available in this
We have considered whether it is possible to perform further analysis to pro vide total UK tax
and NICs split by country and region for the years 2016-2021 for all taxes administered by
HMRC. We can confirm that this would exceed the FOIA cost limit, which for central
government equates to one person spending 3½ working days locating and extracting all of
the information requested. The data you seek is not collated into a single publication, so the
coordination effort to source and collate the relevant data, and undertake appropriate quality
assurance checks, would exceed 3½ working days. We have therefore refused your request
under section 12(1)
of the FOIA.
Although we cannot fully answer your request, we can offer some information on a
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
The ONS publish information on Public Sector Finances split by country and region
which you may find helpful. The latest release can be found here: https://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/arti-
Note that there may be differences between the ONS and HMRC figures. The ONS infor-
mation is on a National Accounts Basis (this represents when the taxable event occurs), and
the HMRC information is on a cash basis (this represents when the payment for the taxable
event is received by HMRC).
If you are not satisfied with our reply, you may request a review within 40 working days of
receiving this letter by emailing email@example.com
or by writing to our address at the
If you are not content with the outcome of an internal review you can complain to the
Information Commissioner’s Office
HM Revenue and Customs