HC Deb 05 May 1955 vol 540 cc169-70W
Mr. J. E. B. Hill

asked the Chancellor of the Exchequer how many individuals have been entirely relieved of Income Tax and Pay As You Earn as a result of increased allowances abatements under each Budget since 1946.

Mr. H. Brooke

The following table shows the numbers, as estimated at the dates of the successive Budgets, who were expected to be entirely relieved from tax as a result of increases in personal allowances and reliefs. These estimates were necessarily based on the levels of income then ruling. Subsequent increases in their incomes have no doubt brought back into the field of taxation numbers of those who had been entirely relieved from tax by earlier Budgets.

Year of Budget Number of taxpayers expected to be entirely relieved (Millions)
1946 2.25
1947 0.75
1948 0.50
1951 0.50
1952 2.00
1955 2.40

Changes in taxation in years other than those given in the table effected the amount payable, but not the numbers liable to tax.