§ Mr. Frank FieldTo ask the Chancellor of the Exchequer how many taxpayers constitute the top 10 per cent. of all taxpayers, on current data; at what income point a taxpayer is included in the top decile; and whether these data on the top decile include or exclude the claiming of tax allowances.
§ Mr. Norman Lamont[holding answer 28 October 1988]: It is estimated that in 1988–89 the top 10 per cent. of taxpayers includes 2.1 million single people and married 611W couples, each with total income of over £23,000 per annum. The estimates are based on the income before deductions and personal allowances of all tax units liable to income tax.
§ Mr. Harry BarnesTo ask the Chancellor of the Exchequer if he has any plans to seek to change the distinctions for tax purposes in the treatment of a married couple and those living together as common law husband and wife; and if he will make a statement.
§ Mr. Norman LamontThis year's Budget introduced a number of changes to remove the tax penalties on marriage which cause some married couples to pay more tax than they would if they were living together outside marriage.