§ Mr. BattleTo ask the Chancellor of the Exchequer how many(a) employees and (b) self-employed people have earned income above the upper earnings limit for national insurance contributions, distinguishing between basic rate and higher rate taxpayers.
§ Mr. Maude[holding answer 27 June 1991]: Latest estimates for 1991–92 are as follows:
Individual taxpayers aged under 65 with annual earnings1 above the UEL (millions) Main source of earnings of: Basic rate taxpayer Higher rate taxpayer Total Employment 1.9 1.1 3.0 Self-employment 0.1 0.3 0.4 Total 2.0 1.4 3.4 1 Earnings subject to NIC from employment and self-employment. The main source of earnings is as indicated in Inland Revenue administrative records for tax collection purposes. Taxpayers with substantial income from both sources are included in the "employment" category.