HC Deb 23 March 1987 vol 113 c42W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing for 1957, 1961, 1971, 1981 and the latest year for which figures are available, the number of tax units taxed as self-employed compared to the number classified in the employment statistics and population censuses as self-employed, the amount of income assessed to tax, and the amount of income and the amount of tax paid per head in terms of 1980 prices; and if he will provide an estimate for the current financial year.

Mr. Norman Lamont

[pursuant to his reply, 18 March 1987, c. .536]: The number of tax units (married couples counted as one unit) and the corresponding number of individuals with any income (or losses) assessable to income tax under case I or II of schedule D (that is, self-employment income) is shown below for 1981–82 and 1984–85 (the latest year for which information is available). Comparable information for 1957, 1961, 1971 and the current financial year is not available.

Also shown are the Department of Employment's estimates of numbers classified as self-employed at June each year, based in the 1981 census of population updated by the annual labour force survey. Those included are confined to people with their main job as self-employed.

Year Numbers with any income assessable to case I or II of Sch. D (thousands) Numbers with main job as self employed, at June (thousands)
Tax Units Individuals Individuals
1981–82 2,175 2,416 2,118
1984–85 2,478 2,755 2,496

For the tax units with any income assessable to case I or II of schedule D, their total income (including other earned income and investment income) and, at 1980 prices, total income per tax unit and tax per tax unit was as follows:

Tax units with income assessable to case I or II of schedule D
Year Total income


Total income per tax unit at 1980 prices


Tax per tax unit at 1980 prices


1981–82 18.5 7,420 1,650
1984–85 26.0 7,750 11,640
1 Excluding mortgage interest relief at source.