§ Mr. David Watkinsasked the Chancellor of the Exchequer what is the proportion of income taxpayers liable in each marginal tax rate.
1978–79 1979–80 1980–81 1981–82 Rate per cent. Proportion Rate per cent. Proportion Rate per cent. Proportion Rate per cent. Proportion 25 1½ 25 1 — — — — 33 79½ 30 82 30 80½ 30 77 40 3½ 40 4½ 40 4½ 40 6 45 2½ 45 3 45 4 45 4½ 50 1½ 50 3 50 3½ 50 4 55 2 55 2 55 2 55 2 60 1 60 4½ 60 5½ 60 6½ 65 1½ — — — — — — 70 1 — — — — — — 75 2 — — — — — — 83 4 — — — — — — Notes:
Rate: Marginal rate of income tax, excluding any liability to investment income surcharge.
Proportion: Proportion of total tax due, excluding investment income surcharge, paid by taxpayers in each marginal rate band.
The information relates to tax units, that is counting married couples as one and combining their incomes.
§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will estimate the total amount of (a) income tax and (b) national insurance contributions received from wage earners earning less than (i) £75, (ii) £100, (iii) £125 and (iv) £150 gross pay per week; and how many persons are in each category.
§ Mr. RidleyI shall let my hon. Friend have a reply as soon as possible.
§ Mr. David Watkinsasked the Chancellor of the Exchequer what proportion of United Kingdom taxpayers pay income tax at the basic rate; and what was the proportion in each of the previous three financial years.
§ Mr. RidleyThe information is as follows. For 1978–79 and 1979–80, the proportion of taxpayers whose highest tax rate was either the basic rate or the lower rate is also shown.
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§ Mr. RidleyProvisional information for 1981–82 is as follows:
Marginal Rate of Tax (excluding investment income surcharge) Percentage of tax units at each marginal rate Per cent. Percent 30 95 40 2¼ 45 1¼ 50 ¼ 55 ¼ 60 ½ The information relates to tax units, that is counting married couples as one and combining their incomes