HC Deb 26 January 1981 vol 997 cc324-5W
Mr. Rooker

asked the Chancellor of the Exchequer what was the number of persons liable to income tax in (a) 1978–79, (b) 1979–80, (c) an estimate for 1980–81 and (d) an estimate for 1981–82 on (i) the basis of unchanged personal allowances and (ii) on the basis of indexed changed personal allowances.

Mr. Peter Rees

[pursuant to his reply, 20 January 1981, c. 125]: The numbers liable to income tax in the years shown were as follows:

Year Numbers ('000)
(a) 1978–79 26,000
(b) 1979–80
(provisional) 26,000
(c) 1980–81
(estimated) 25,000

Wives liable to tax on their earnings are counted separately from their husbands.

The number liable in 1981–82 will depend on the level of income during that year, as well as on the level of allowances.