HC Deb 19 December 1991 vol 201 cc219-21W
Mr. Tom Clarke

To ask the Chancellor of the Exchequer if he will estimate for 1992–93 the number of taxpayers in Great Britain and Northern Ireland, giving numbers separately for employees and self-employed.

Mr. Maude

The number of taxpaying individuals, classified by main source of income in 1992–93, is estimated to be as follows with the illustrative assumption of 4 per cent. indexation of allowances from the autumn statement 1991:

Million
Employees 19.3
Self-employed 2.8
Other1 2.9

1 Includes pensioners and those with no earned income.

Separate figures for Great Britain and Northern Ireland are not available.

Mr. Tom Clarke

To ask the Chancellor of the Exchequer if he will estimate for(a) 1991–92 and (b) 1992–93 the number of taxpayers in Great Britain and Northern Ireland who have taxable income less than (a) £500, (b) £1,000, (c) £1,500 and (d) £2,000.

Mr. Maude

Information for the United Kingdom is given in the table. Estimates for 1992–93 are approximate and are based on the illustrative 4 per cent. indexation of allowances from the autumn statement 1991.

Estimated number of taxpayers (millions)
Taxable income1 £ per year 1991–92 1992–93
Less than 500 1.1 1
Less than 1,000 2.3
Less than 1,500 3.4
Less than 2,000 4.3
1 Income for income tax purposes less allowances and reliefs.

Mr. Tom Clarke

To ask the Chancellor of the Exchequer if he will estimate for(a) 1991–92 and (b) 1992–93 the number of taxpayers in Great Britain and Northern Ireland who have gross income (i) less than £10,000, (ii) between £10,000 and £20,000, (iii) between £20,000 and £30,000 and (iv) between £30,000 and £40,000.

Mr. Maude

Information for the United Kingdom is given in the table. The estimates for 1992–93 are approximate and are based on the 4 per cent. illustrative indexation of allowances from the autumn statement 1991

Estimated numbers of taxpayers (millions)
Gross income £ per year 1991–92 1992–93
Less than 10,000 10.2
10,000 to 20,000 10.5 10½
20,000 to 30,000 2.9
30,000 to 40,000 0.8 1
Over 40,000 0.7 ¾
Total 25.1 25

I regret that it is not possible to provide separate estimates for Northern Ireland.

66. Mr. Tom Clarke

To ask the Chancellor of the Exchequer what are the most recent estimates for 1991–92 of(a) how many taxpayers get additional personal allowance and widows' bereavement allowance, (b) how many of these also get one parent benefit and widowed mothers' allowance and (c) how many of these are also receiving means-tested benefits in Great Britain and Northern Ireland.

Mr. Maude

The information is as follows:

  1. (a) About 500,000 taxpayers benefit from the additional pesonal allowance, and 100,000 from the widows' bereavement allowance.
  2. (b) The estimated average numbers in Great Britain receiving one parent benefit and widowed mothers' allowance in 1991–92 are 785,000 and 65,000 respectively. However, the benefits system cannot distinguish between taxpayers and non-taxpayers or identify those who benefit from a specific tax allowance.
  3. 221
  4. (c) Estimates are not available of the numbers at (b) who are also receiving income-related benefits.