§ Mr. Nicholas Brown
To ask the Chancellor of the Exchequer how many male and female employees with earnings above the upper earnings limit for national insurance contributions pay income tax at the standard rate only.
§ Mr. Lilley
[holding answer 9 February 1990]: In 1990–91 about 2.1 million employees will pay income tax at the basic rate and have earnings above the upper earnings limit for class 1 national insurance contributions. Of these, about 1.8 million are male and about 300,000 female.