Value Added Tax (Hansard, 28 June 1988)

§ Mr. Teddy Taylor

To ask the Chancellor of the Exchequer what estimate he has made of the impact on the

Shares of income taxpayers' total income before tax
	Top 1 per cent.	Top 5 per cent.	Top 10 per cent.	Remaining 90 per cent.	All taxpayers
Financial Year	Amount £ billion	share per cent.	Amount £ billion	share per cent.	Amount £ billion	share per cent.	Amount £ billion	share per cent.	Amount £ billion	share per cent.
1978–79	5.1	5	15.0	15	24.3	24	78.5	76	102.8	100
1983–84	9.7	6	28.3	16	45.0	26	128.7	74	173.7	100
1984–85	10.9	6	31.4	17	49.6	26	139.2	74	188.8	100
¹1985–86	13.6	6	36.4	17	56.7	27	156.4	73	213.1	100
¹1986–87	14.6	6	39.4	17	61.4	27	157.5	73	228.9	100
¹1987–88	16.1	7	43.3	17	67.4	27	181.6	73	249.0	100

Shares of income taxpayers' total income after tax
	Top 1 per cent.	Top 5 per cent.	Top 10 per cent.	Remaining 90 per cent.	All taxpayers
Financial Year	Amount £ billion	share per cent.	Amount £ billion	share per cent.	Amount £ billion	share per cent.	Amount £ billion	share per cent.	Amount £ billion	share per cent.
1978–79	2.7	3	1.1	12	17.3	21	65.2	79	82.6	100
1983–84	5.9	4	19.8	14	32.8	23	107.5	77	140.3	100
1984–85	6.7	4	22.0	14	36.2	24	117.1	76	153.4	100
¹1985–86	8.1	5	25.2	15	41.2	24	132.3	76	173.6	100
¹1986–87	8.7	5	27.3	15	44.8	24	142.1	76	187.0	100
¹1987–88	9.5	5	30.0	15	49.6	24	155.4	76	204.9	100
¹ Provisional; includes estimates of occupational pension contributions and investment income not reported to tax offices.