§ Mr. Austin Mitchell
To ask the Chancellor of the Exchequer if he will estimate the number of persons subject to higher-rate tax in the current year on the basis of separate taxation for husbands and wives.
§ Mr. Norman Lamont
On the basis of the latest information available, it is estimated that just under 1.3 million individuals will be liable to income tax at the higher rate when independent taxation starts in 1990–91. This estimate is based on a projection of the 1986–87 "Survey of Personal Incomes" and is therefore provisional.