§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will publish in theOfficial Report a table showing how many people face marginal tax rates, both including and excluding social security, of (a) over 40 per cent., (b) over 50 per cent., (c) over 60 per cent., (d) over 70 per cent., (e) over 80 per cent., (f) over 90 per cent., and (g) over 100 per cent., (i) now and (ii) in each year since 1978–79.
§ Mr. Jack[holding answer 25 February 1991]: Information is available only for marginal deduction rates including social security. Such information as is available is contained in the table.
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Numbers with marginal deduction rates at or above each level (thousands) 1985–86 1988–89 1989–90 1990–91 100 per cent. + 70 0 0 0 90 per cent. + 130 45 45 45 80 per cent. + 290 345 210 235
1985–86 1988–89 1989–90 1990–91 70 per cent. + 290 515 415 395 60 per cent. + 450 515 420 400 50 per cent. + 680 515 420 400 40 per cent.+ n/a n/a 455 670 Notes:
1. Figures are based on pooled family expenditure survey data and are cumulative.
2. Calculated for benefit units in receipt of income-related benefits where at least one partner works 24 hours per week or more.