HC Deb 07 November 1986 vol 103 cc628-9W
Sir Peter Hordern

asked the Chancellor of the Exchequer how many people had incomes below the level which makes them liable to the standard rate of income tax in 1956, 1960, 1970, 1975, 1980 and the latest date for which figures are available.

Mr. Norman Lamont

[pursuant to his reply, 6 November 1986]: The information is as follows:

(million)
Tax units1
Year Not liable to tax Liable at Reduced Rates2 only Total not liable at Standard/Basic Rate
1956–57 38.9 12.7 21.6
1960–61 37.3 14.2 21.5
1970–71 8.2 — 8.2
1975–76 7.6 — 7.6
1980–81 8.8 — 8.8
1986–874 10.7 — 10.7
1 Married couples and single persons over school leaving age but not at school.
2 Reduced rates were charged as follows:

£ per cent. per cent.
1956–57
60 at 11.25 (8.75)
150 at 23.75 (18.47)
150 at 33.75 (26.25)

£ per cent. per cent.
1960–61
60 at 8.75 (6.81)
150 at 21.25 (16.53)
150 at 31.25 (24.31)
Rates in brackets are the effective tax rates after allowing for earned income relief at 2/9.
3 Excluding those with incomes below £50 per annum.
4 Provisional.