HC Deb 27 January 1988 vol 126 c303W
Mr. Gordon Brown

To ask the Chancellor of the Exchequer how many taxpayers invested in the business expansion scheme in 1984–85, by the marginal rate of tax and the amount of business expansion scheme investment, as set out in table 5.7 of "Inland Revenue Statistics 1987."

Mr. Norman Lamont

The information is as follows:

Investors by marginal rate of lax and amount of BES investment for 1984–85
Percentages
Amount of BES investment (£'000)
Marginal rate of tax per cent. 0–5 5–10 10–20 20–30 30+ Total
30 12 6 1 — 1 20
40–55 35 9 3 2 1 51
60 11 7 7 2 4 30
Total 58 22 11 4 6 100

Note:

This table includes later information not available when "Inland Revenue Statistics 1987" was compiled; hence the final column does not correspond exactly with that in table 5.6.