§ Mr. Nicholas Brown
To ask the Chancellor of the Exchequer how many taxpayers have earnings above the upper earnings limit for national insurance contributions; and how many of these pay income tax at the higher rate.
§ Mr. Lilley
It is estimated that in 1990–91 about 3 million employees will have earnings above the upper earnings limit for class 1 national insurance contributions; and that, of these, about 900,000 will be liable to income tax at the higher rate.
The estimates are based on a projection of the 1987–88 survey of personal incomes and are therefore provisional.