§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will estimate the total number of taxpayers after the Budget changes in 1991–92, giving figures separately for(a) those who pay national insurance contributions only on incomes below the income tax threshold, (b) basic rate taxpayers with earned income below the NIC upper earnings limit, (c) basic rate taxpayers with earned income above the NIC upper earnings limit, (d) all basic rate taxpayers, (e) higher rate taxpayers with earned income above the NIC upper earnings limit, (f) all higher rate taxpayers, and (g) all taxpayers.
§ Mr. MaudeThe latest available estimates are as follows:
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Various taxes expressed as percentage of income by quintile groups of households ranked by equivalised disposable income, 1977 to 1985 1977 1979 1981 1983 1985 (a) Items expressed as percentages of gross income (i) Income tax as a percentage of gross income: Bottom quintile group 9 4 5 5 3 2nd 12 9 9 8 6 3rd 15 13 13 13 11 4th 17 15 16 15 14 Top 18 17 18 18 17 Average over all households 16 14 15 14 13 (ii) Employees' NIC as a percentage of gross income: Bottom quintile group 2 1 2 2 2 2nd 4 3 3 4 3 3rd 4 4 4 5 5 4th 4 4 5 6 6 Top 4 3 4 5 5 Average over all households 4 4 4 5 5 (iii) Gross rates as a percentage of gross income: Bottom quintile group 6 7 7 7 8 2nd 4 4 5 5 6 3rd 3 3 3 4 4 4th 3 2 3 3 3 Top 2 2 2 2 2 Average over all households 3 3 3 3 4 (b) Items expressed as percentages of disposable income (i) VAT as a percentage of disposable income: Bottom quintile group 5 5 7 8 8 2nd 4 6 7 7 8 3rd 5 7 7 8 8 4th 5 7 8 8 8 Top 4 6 7 7 7
1977 1979 1981 1983 1985 Average over all households 5 6 7 7 8 (ii) Other indirect taxes as percentages of disposable income: Bottom quintile group 19 16 18 19 18 2nd 16 15 16 16 15 3rd 17 15 16 16 15 4th 15 15 15 15 14 Top 13 13 12 12 11 Average over all households l5 14 15 15 14 Source: CSO, from Family Expenditure Surveys